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    <title>2023 (7) TMI 784 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal for Assessment Year (AY) 2010-11 and dismissed the appeal for AY 2017-18. For AYs 2009-10, 2011-12, 2012-13, and 2014-15, the impugned orders were partly allowed. The Tribunal quashed the orders to the extent of provisions for standard assets but upheld the revision for reserve for short provision waiver of loans and DCB difference. The Tribunal directed the Assessing Officer to re-adjudicate the issue of reserve for DCB difference.</description>
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