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CIT(A) Upholds Share Buyback Price, Dismisses TPO's Notional Interest Adjustment Based on NAV Justification (A.

Adjustment arrived by TPO in respect of notional interest - buyback of shares - assessee had given justification of the buy-back price by pointing-up the NAV of the investee company on the date of buy-back, which was much lower than buyback price - CIT(A) has made no mistake in deleting the addition - AT .....

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