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    <title>2006 (2) TMI 503 - ITAT MUMBAI</title>
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    <description>The tribunal partly allowed the appeal, determining that the sale of the industrial undertaking constituted a slump sale not subject to capital gains tax under the prevailing laws. The issues concerning the disallowance of interest and the classification of interest income were referred back to the Assessing Officer for additional review.</description>
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