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    <title>2018 (1) TMI 1285 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeals for the assessment years 2003-04, 2004-05, 2005-06, and 2006-07. The order upheld the actions of the Assessing Officer and the Commissioner of Income-tax (Appeals) on the apportionment of the cost of construction and the levy of interest under section 234B of the Income Tax Act. The Tribunal found no merit in the appellant&#039;s arguments, citing lack of evidence and adherence to relevant legal provisions.</description>
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      <description>The Tribunal dismissed the appellant&#039;s appeals for the assessment years 2003-04, 2004-05, 2005-06, and 2006-07. The order upheld the actions of the Assessing Officer and the Commissioner of Income-tax (Appeals) on the apportionment of the cost of construction and the levy of interest under section 234B of the Income Tax Act. The Tribunal found no merit in the appellant&#039;s arguments, citing lack of evidence and adherence to relevant legal provisions.</description>
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