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    <title>2019 (3) TMI 1261 - ITAT COCHIN</title>
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    <description>The Tribunal dismissed both the assessee&#039;s and Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders on all grounds. The disallowance under Section 14A read with Rule 8D, disallowance of deduction under Section 36(1)(viii), addition of interest charged under Section 234B, and deletion of addition on account of depreciation claimed on &#039;Held to Maturity&#039; category investments were all decided in accordance with precedents set by the jurisdictional High Court and earlier Tribunal decisions in the assessee&#039;s own case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377240</link>
      <description>The Tribunal dismissed both the assessee&#039;s and Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders on all grounds. The disallowance under Section 14A read with Rule 8D, disallowance of deduction under Section 36(1)(viii), addition of interest charged under Section 234B, and deletion of addition on account of depreciation claimed on &#039;Held to Maturity&#039; category investments were all decided in accordance with precedents set by the jurisdictional High Court and earlier Tribunal decisions in the assessee&#039;s own case.</description>
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      <pubDate>Fri, 22 Mar 2019 00:00:00 +0530</pubDate>
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