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    <title>2020 (3) TMI 938 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, rejecting the disallowance of demurrage expenses and reimbursement of salary costs. It directed the Assessing Officer to reconsider the levy of interest under section 234D and the short grant of interest under section 244A. The revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, rejecting the disallowance of demurrage expenses and reimbursement of salary costs. It directed the Assessing Officer to reconsider the levy of interest under section 234D and the short grant of interest under section 244A. The revenue&#039;s appeal was dismissed.</description>
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