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    <description>The appeal challenging the addition of interest expenditure for the assessment year 2012-13 was allowed for statistical purposes. The case was remanded to the Assessing Officer for proper verification and computation of interest income based on the revised computation of income and supporting evidence provided by the assessee. The Tribunal emphasized the importance of providing a fair hearing to the assessee during the process.</description>
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      <description>The appeal challenging the addition of interest expenditure for the assessment year 2012-13 was allowed for statistical purposes. The case was remanded to the Assessing Officer for proper verification and computation of interest income based on the revised computation of income and supporting evidence provided by the assessee. The Tribunal emphasized the importance of providing a fair hearing to the assessee during the process.</description>
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