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    <title>2023 (3) TMI 922 - ITAT PUNE</title>
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    <description>The tribunal allowed the assessee&#039;s appeal, overturning the enhancement of interest under Section 234A and invalidating the rectification order under Section 154. The original return was deemed valid, and the interest imposed from 01.08.2011 to 19.11.2018 was deemed unwarranted.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal, overturning the enhancement of interest under Section 234A and invalidating the rectification order under Section 154. The original return was deemed valid, and the interest imposed from 01.08.2011 to 19.11.2018 was deemed unwarranted.</description>
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