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    <title>2020 (9) TMI 535 - ITAT HYDERABAD</title>
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    <description>The revenue&#039;s appeal was partly allowed for statistical purposes, remitting various issues back to the Assessing Officer for reexamination and decision on merits after providing the assessee an opportunity to be heard. The Tribunal directed verification and reconciliation of discrepancies in R&amp;amp;D expenses, consignment sales, interest expenditure, purchases, and commission expenses. The appeal of the assessee was allowed for statistical purposes, with interest under Sections 234B and 234C to be levied as deemed consequential.</description>
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      <description>The revenue&#039;s appeal was partly allowed for statistical purposes, remitting various issues back to the Assessing Officer for reexamination and decision on merits after providing the assessee an opportunity to be heard. The Tribunal directed verification and reconciliation of discrepancies in R&amp;amp;D expenses, consignment sales, interest expenditure, purchases, and commission expenses. The appeal of the assessee was allowed for statistical purposes, with interest under Sections 234B and 234C to be levied as deemed consequential.</description>
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