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    <title>2023 (2) TMI 498 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal directed the Assessing Officer to give effect to the Dispute Resolution Panel&#039;s directions, restrict the corporate guarantee commission rate to 0.50%, and rework the interest computation on delayed receivables. The issue of disallowance under section 14A of the Income Tax Act was remanded to the Assessing Officer for further examination to determine if the assessee had earned any exempt income during the relevant assessment year.</description>
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