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    <title>2018 (7) TMI 947 - ITAT COCHIN</title>
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    <description>The appeal filed by the assessee was partly allowed for statistical purposes concerning the disallowance of expenses, with the matter remitted back to the Assessing Officer. The ground of appeal regarding the addition of accrued interest was dismissed, upholding the High Court&#039;s decision that such interest is not hypothetical and must be included in the assessment. The judgment was pronounced on 11th July, 2018.</description>
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      <description>The appeal filed by the assessee was partly allowed for statistical purposes concerning the disallowance of expenses, with the matter remitted back to the Assessing Officer. The ground of appeal regarding the addition of accrued interest was dismissed, upholding the High Court&#039;s decision that such interest is not hypothetical and must be included in the assessment. The judgment was pronounced on 11th July, 2018.</description>
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