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    <title>2011 (3) TMI 906 - ITAT, New Delhi</title>
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    <description>The appeal was allowed in favor of the assessee. The Tribunal directed the AO to verify whether the buyer declared the rental income and to allow the full deduction of interest paid to M/s DSPL for the borrowed funds used to earn taxable interest income. The order emphasized the principles of consistency and proper tax treatment under the Income Tax Act.</description>
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      <description>The appeal was allowed in favor of the assessee. The Tribunal directed the AO to verify whether the buyer declared the rental income and to allow the full deduction of interest paid to M/s DSPL for the borrowed funds used to earn taxable interest income. The order emphasized the principles of consistency and proper tax treatment under the Income Tax Act.</description>
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