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    <title>2023 (7) TMI 846 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO to revise interest calculations on accounts receivable, verify additions to total income, consider additional prior period expenses, and deemed penalty proceedings as consequential without separate adjudication. The AO was instructed to verify and adjust claims in accordance with the Tribunal&#039;s directions.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO to revise interest calculations on accounts receivable, verify additions to total income, consider additional prior period expenses, and deemed penalty proceedings as consequential without separate adjudication. The AO was instructed to verify and adjust claims in accordance with the Tribunal&#039;s directions.</description>
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