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    <title>2018 (9) TMI 1754 - ITAT VISAKHAPATNAM</title>
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    <description>The tribunal dismissed the appellant&#039;s concerns regarding the sufficiency of opportunity provided by the Ld.CIT(A) and upheld the validity of the notice issued under section 148 of the Income Tax Act. The tribunal remitted the matter back to the AO for detailed examination concerning the disallowance of interest under sections 36(i)(iii) and 14A, emphasizing the need for thorough verification. Ultimately, the appeal was allowed for statistical purposes, with certain issues requiring further assessment by the AO.</description>
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      <description>The tribunal dismissed the appellant&#039;s concerns regarding the sufficiency of opportunity provided by the Ld.CIT(A) and upheld the validity of the notice issued under section 148 of the Income Tax Act. The tribunal remitted the matter back to the AO for detailed examination concerning the disallowance of interest under sections 36(i)(iii) and 14A, emphasizing the need for thorough verification. Ultimately, the appeal was allowed for statistical purposes, with certain issues requiring further assessment by the AO.</description>
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      <pubDate>Wed, 26 Sep 2018 00:00:00 +0530</pubDate>
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