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    <title>2018 (10) TMI 855 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, deleting the additions made on account of unexplained share premium and unsecured loans. It directed the Assessing Officer to verify the calculation error in the deduction claimed under section 24(a) and provide the benefit if admissible. Additionally, the Tribunal instructed the AO to give consequential effect to the interest charged under sections 234A, 234B, and 234C.</description>
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      <description>The Tribunal allowed the appeal of the assessee, deleting the additions made on account of unexplained share premium and unsecured loans. It directed the Assessing Officer to verify the calculation error in the deduction claimed under section 24(a) and provide the benefit if admissible. Additionally, the Tribunal instructed the AO to give consequential effect to the interest charged under sections 234A, 234B, and 234C.</description>
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