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    <title>2013 (5) TMI 940 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partially allowed both the Revenue&#039;s and the assessee&#039;s appeals, confirming some additions, reducing others, and remitting certain issues for further examination. The CIT(A) and Tribunal decisions favored the assessee in various instances, such as deleting additions related to agricultural income, interest on interest-free loans, and allowing the claim under section 54F of the I.T. Act. The Tribunal also reduced disallowances under section 14A and section 40(a)(ia) while remitting the issue of hire charges back to the AO for re-examination.</description>
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    <pubDate>Fri, 17 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 940 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=192977</link>
      <description>The Tribunal partially allowed both the Revenue&#039;s and the assessee&#039;s appeals, confirming some additions, reducing others, and remitting certain issues for further examination. The CIT(A) and Tribunal decisions favored the assessee in various instances, such as deleting additions related to agricultural income, interest on interest-free loans, and allowing the claim under section 54F of the I.T. Act. The Tribunal also reduced disallowances under section 14A and section 40(a)(ia) while remitting the issue of hire charges back to the AO for re-examination.</description>
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      <pubDate>Fri, 17 May 2013 00:00:00 +0530</pubDate>
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