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    <title>2019 (2) TMI 527 - KARNATAKA HIGH COURT</title>
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    <description>The High Court remanded the case back to the Assessing Officer for a fresh consideration of the disallowed business expenses, emphasizing the need to differentiate between expenses related to subleasing and those incurred in the regular course of business. The court kept all contentions open for further examination, providing an opportunity for the appellant to present additional material supporting the business expenses claimed. The court did not provide a specific analysis or ruling on the imposition of interest under Section 234 B and 234 D of the Income Tax Act.</description>
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      <description>The High Court remanded the case back to the Assessing Officer for a fresh consideration of the disallowed business expenses, emphasizing the need to differentiate between expenses related to subleasing and those incurred in the regular course of business. The court kept all contentions open for further examination, providing an opportunity for the appellant to present additional material supporting the business expenses claimed. The court did not provide a specific analysis or ruling on the imposition of interest under Section 234 B and 234 D of the Income Tax Act.</description>
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