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    <title>2017 (5) TMI 1416 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, remitting the matter back to the AO to reconsider the taxability of the interest income in light of Section 67A. The Tribunal did not adjudicate the original grounds raised by the assessee, as the additional ground was deemed sufficient to address the core issue. The decision emphasized the importance of adhering to the provisions of Section 67A in computing the income of members of an AOP.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, remitting the matter back to the AO to reconsider the taxability of the interest income in light of Section 67A. The Tribunal did not adjudicate the original grounds raised by the assessee, as the additional ground was deemed sufficient to address the core issue. The decision emphasized the importance of adhering to the provisions of Section 67A in computing the income of members of an AOP.</description>
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