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    <title>2013 (3) TMI 459 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in the case, dismissing the Revenue&#039;s appeal. The disallowance of interest under Sections 36(1)(iii) and 43B was affirmed, along with the treatment of interest payable to GIDC and the addition of accrued interest income. The Tribunal found no errors in the CIT(A)&#039;s reasoning and rejected the Revenue&#039;s arguments on all grounds.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions in the case, dismissing the Revenue&#039;s appeal. The disallowance of interest under Sections 36(1)(iii) and 43B was affirmed, along with the treatment of interest payable to GIDC and the addition of accrued interest income. The Tribunal found no errors in the CIT(A)&#039;s reasoning and rejected the Revenue&#039;s arguments on all grounds.</description>
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      <pubDate>Fri, 27 Jan 2012 00:00:00 +0530</pubDate>
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