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    <title>2020 (12) TMI 544 - ITAT BANGALORE</title>
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    <description>The Appellate Tribunal partially allowed the appeal, ruling in favor of the appellant on various issues. The Tribunal found in favor of the appellant regarding the addition of sponsorship and promotional income, reimbursement of security charges, and reimbursement of HVAC/Power charges. It directed the full allowance of TDS credit claimed and deleted the levy of interest under sections 234B and 234D. The Tribunal provided detailed reasoning for each issue and instructed appropriate actions based on the evidence presented.</description>
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      <description>The Appellate Tribunal partially allowed the appeal, ruling in favor of the appellant on various issues. The Tribunal found in favor of the appellant regarding the addition of sponsorship and promotional income, reimbursement of security charges, and reimbursement of HVAC/Power charges. It directed the full allowance of TDS credit claimed and deleted the levy of interest under sections 234B and 234D. The Tribunal provided detailed reasoning for each issue and instructed appropriate actions based on the evidence presented.</description>
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