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    <title>2006 (2) TMI 117 - MADRAS High Court</title>
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    <description>The court ruled in favor of the assessee regarding relief under Section 80-I, disallowance of commission under Section 40A(2), addition on account of undisclosed sales of scrap, and initiation of proceedings under Section 154. However, the court sided with the Revenue on the issues of relief under Section 32AB and cancellation of interest under Section 234B. Costs were not awarded in this case.</description>
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      <description>The court ruled in favor of the assessee regarding relief under Section 80-I, disallowance of commission under Section 40A(2), addition on account of undisclosed sales of scrap, and initiation of proceedings under Section 154. However, the court sided with the Revenue on the issues of relief under Section 32AB and cancellation of interest under Section 234B. Costs were not awarded in this case.</description>
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