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    <title>2011 (9) TMI 538 - ITAT, Hyderabad</title>
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    <description>The Tribunal upheld the reopening of the assessment under Section 147 of the Income Tax Act, the disallowance of interest paid on the ICICI Home Loan, and the addition of the foreign gift as income. The decision was made on 23.09.2011, ruling against the assessee on all three issues.</description>
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