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    <title>2018 (8) TMI 1248 - ITAT COCHIN</title>
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    <description>The Tribunal partly allowed the appeals, remitting the issues of adding Rs. 60 lakhs as undisclosed income and Rs. 58,33,000 cash credits back to the AO for fresh consideration. The appeal regarding the disallowance of interest paid to loan creditors was dismissed. The judgment highlights the need for concrete evidence to substantiate claims and affirms the right to appeal despite initial agreements during assessment proceedings.</description>
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      <description>The Tribunal partly allowed the appeals, remitting the issues of adding Rs. 60 lakhs as undisclosed income and Rs. 58,33,000 cash credits back to the AO for fresh consideration. The appeal regarding the disallowance of interest paid to loan creditors was dismissed. The judgment highlights the need for concrete evidence to substantiate claims and affirms the right to appeal despite initial agreements during assessment proceedings.</description>
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