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    <title>1995 (9) TMI 93 - ITAT ALLAHABAD-B</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO to address specific grievances and adjustments. The disallowed expenses and bad debt were deleted, affirming the appellant&#039;s accounting method and allowing legitimate business expenditures. Relief was granted on interest charges under sections 234B and 234C of the IT Act, with proportional adjustments based on reduced total income. The Tribunal also directed the AO to address the refund adjustment issue according to law and facts on record.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO to address specific grievances and adjustments. The disallowed expenses and bad debt were deleted, affirming the appellant&#039;s accounting method and allowing legitimate business expenditures. Relief was granted on interest charges under sections 234B and 234C of the IT Act, with proportional adjustments based on reduced total income. The Tribunal also directed the AO to address the refund adjustment issue according to law and facts on record.</description>
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