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    <title>1993 (6) TMI 117 - ITAT DELHI-C</title>
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    <description>The Tribunal partially allowed the appeal, deleting the addition of Rs. 1,50,000 out of Rs. 2,18,800 and directing the AO to allow the interest payment of Rs. 8,493. The addition of Rs. 50,000 as unexplained investment and the proportionate disallowance of interest were upheld. The interest under Section 217 was to be recalculated based on these adjustments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64249</link>
      <description>The Tribunal partially allowed the appeal, deleting the addition of Rs. 1,50,000 out of Rs. 2,18,800 and directing the AO to allow the interest payment of Rs. 8,493. The addition of Rs. 50,000 as unexplained investment and the proportionate disallowance of interest were upheld. The interest under Section 217 was to be recalculated based on these adjustments.</description>
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