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    <title>2020 (5) TMI 111 - ITAT BANGALORE</title>
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    <description>The appeals filed by the assessee were dismissed. The tribunal found no merit in the arguments for netting of interest income and upheld the interest levied under Sections 234B and 234C. The disallowance confirmed by the CIT(A) was also upheld as not being excessive or arbitrary.</description>
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      <description>The appeals filed by the assessee were dismissed. The tribunal found no merit in the arguments for netting of interest income and upheld the interest levied under Sections 234B and 234C. The disallowance confirmed by the CIT(A) was also upheld as not being excessive or arbitrary.</description>
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