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    <title>2013 (6) TMI 920 - ITAT CHANDIGARH</title>
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    <description>The assessee&#039;s appeal for assessment year 2008-09 was partly allowed, while for assessment year 2009-10 it was dismissed. The Revenue&#039;s appeal for assessment year 2008-09 was partly allowed. The Tribunal&#039;s order, pronounced on June 28, 2013, addressed the issues regarding disallowance of interest, disallowance under the proviso to section 36(1)(iii) of the Act, and disallowance of expenditure on purchase of items.</description>
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      <description>The assessee&#039;s appeal for assessment year 2008-09 was partly allowed, while for assessment year 2009-10 it was dismissed. The Revenue&#039;s appeal for assessment year 2008-09 was partly allowed. The Tribunal&#039;s order, pronounced on June 28, 2013, addressed the issues regarding disallowance of interest, disallowance under the proviso to section 36(1)(iii) of the Act, and disallowance of expenditure on purchase of items.</description>
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