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    <title>2020 (4) TMI 109 - ITAT DELHI</title>
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    <description>The appeal was dismissed as the claim for indexation was deemed not maintainable since the appellant never claimed it initially. The challenge against the addition of accrued interest was also dismissed as no addition was made during the original assessment. The matter was remanded to the AO for fresh consideration in line with the directions of the Tribunal, allowing the appeal for statistical purposes.</description>
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      <description>The appeal was dismissed as the claim for indexation was deemed not maintainable since the appellant never claimed it initially. The challenge against the addition of accrued interest was also dismissed as no addition was made during the original assessment. The matter was remanded to the AO for fresh consideration in line with the directions of the Tribunal, allowing the appeal for statistical purposes.</description>
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