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    <title>2021 (12) TMI 92 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to make adjustments concerning notional interest on loans and advances to Associate Enterprises, verify additional bad debts written off, review setoff of brought forward losses, consider TDS credit as per Form no. 26AS, and address interest under section 234B. The Tribunal remitted certain issues for further examination by the AO, emphasizing proper verification and adherence to legal procedures.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to make adjustments concerning notional interest on loans and advances to Associate Enterprises, verify additional bad debts written off, review setoff of brought forward losses, consider TDS credit as per Form no. 26AS, and address interest under section 234B. The Tribunal remitted certain issues for further examination by the AO, emphasizing proper verification and adherence to legal procedures.</description>
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