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    <title>2014 (1) TMI 1857 - ITAT MUMBAI</title>
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    <description>The appeal by the assessee was partly allowed for statistical purposes. The Tribunal directed the computation of income as per books of account, leading to the deletion of additions related to total income calculation based on net accretion to assets and unaccounted investments. Issues regarding disallowance of deduction on interest expenditure and other expenses were restored to the AO for compliance with previous directions. The chargeability of interest under specific sections was deemed mandatory, with no further adjudication necessary.</description>
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      <description>The appeal by the assessee was partly allowed for statistical purposes. The Tribunal directed the computation of income as per books of account, leading to the deletion of additions related to total income calculation based on net accretion to assets and unaccounted investments. Issues regarding disallowance of deduction on interest expenditure and other expenses were restored to the AO for compliance with previous directions. The chargeability of interest under specific sections was deemed mandatory, with no further adjudication necessary.</description>
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