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    <title>2012 (11) TMI 715 - ITAT HYDERABAD</title>
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    <description>The ITAT partially allowed the appeal, restricting additions for two partners and deleting the addition for another partner. The disallowance of excess interest and proportionate interest was upheld, pending reevaluation by the AO after considering revised additions.</description>
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      <title>2012 (11) TMI 715 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=218700</link>
      <description>The ITAT partially allowed the appeal, restricting additions for two partners and deleting the addition for another partner. The disallowance of excess interest and proportionate interest was upheld, pending reevaluation by the AO after considering revised additions.</description>
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