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    <description>The court upheld the jurisdiction of the Mumbai Assessing Officer and the validity of the case transfer to Hyderabad. It confirmed the inclusion of allowances in the taxable income but set aside the levy of interest under Section 234B(1) for the additional tax. The appeals were allowed to the extent of interest levy, while the rest of the Tribunal&#039;s order was affirmed.</description>
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      <description>The court upheld the jurisdiction of the Mumbai Assessing Officer and the validity of the case transfer to Hyderabad. It confirmed the inclusion of allowances in the taxable income but set aside the levy of interest under Section 234B(1) for the additional tax. The appeals were allowed to the extent of interest levy, while the rest of the Tribunal&#039;s order was affirmed.</description>
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