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    <title>2019 (9) TMI 3 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals for Assessment Years 2011-12 and 2012-13. The additions made under Section 69A were deleted for both years as the cash deposits were recorded in the books of account. The charging of interest under Sections 234A, 234B, and 234C was upheld, but the AO was directed to recompute the interest in line with the Tribunal&#039;s order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=385235</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeals for Assessment Years 2011-12 and 2012-13. The additions made under Section 69A were deleted for both years as the cash deposits were recorded in the books of account. The charging of interest under Sections 234A, 234B, and 234C was upheld, but the AO was directed to recompute the interest in line with the Tribunal&#039;s order.</description>
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