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    <title>2015 (1) TMI 692 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, including the admission of additional evidence under Rule 46A, addition of loan creditors under Section 68, disallowance of interest on loans, and confirmation of business loss disallowance. Both the Revenue&#039;s and the assessee&#039;s appeals were dismissed, affirming the CIT(A)&#039;s rulings.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all issues, including the admission of additional evidence under Rule 46A, addition of loan creditors under Section 68, disallowance of interest on loans, and confirmation of business loss disallowance. Both the Revenue&#039;s and the assessee&#039;s appeals were dismissed, affirming the CIT(A)&#039;s rulings.</description>
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