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    <description>The Tribunal consistently ruled in favor of the assessee regarding the levying of interest u/s. 234B and 234C on the revised book profit and additional income disclosure. The CIT(A) deleted the interest in both instances due to the absence of contrary orders. Despite appeals by the Revenue to the High Court, no modifications were made to the Tribunal&#039;s decisions, resulting in the dismissal of the Revenue&#039;s appeals.</description>
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      <description>The Tribunal consistently ruled in favor of the assessee regarding the levying of interest u/s. 234B and 234C on the revised book profit and additional income disclosure. The CIT(A) deleted the interest in both instances due to the absence of contrary orders. Despite appeals by the Revenue to the High Court, no modifications were made to the Tribunal&#039;s decisions, resulting in the dismissal of the Revenue&#039;s appeals.</description>
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