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    <title>1982 (1) TMI 122 - ITAT MADRAS-D</title>
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    <description>The Appellate Tribunal partly allowed the appeal, affirming the first appellate authority&#039;s decision regarding the disallowance of interest payments claimed under section 80V against total income. The Tribunal held that disallowance under section 40A(8) was not warranted for interest payments claimed under section 80V, emphasizing the distinction between business deductions and relief available against total income.</description>
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      <title>1982 (1) TMI 122 - ITAT MADRAS-D</title>
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      <description>The Appellate Tribunal partly allowed the appeal, affirming the first appellate authority&#039;s decision regarding the disallowance of interest payments claimed under section 80V against total income. The Tribunal held that disallowance under section 40A(8) was not warranted for interest payments claimed under section 80V, emphasizing the distinction between business deductions and relief available against total income.</description>
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