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    <title>2013 (1) TMI 819 - ITAT AGRA</title>
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    <description>The ITAT partially allowed the assessee&#039;s appeal, deleting the additions concerning purchases from M/s. Gopal Enterprises and the disallowed interest amount. The ITAT found the purchases genuine based on evidence provided, overturning the A.O.&#039;s decision. Additionally, the interest paid was deemed allowable under the Income Tax Act, leading to the deletion of the disallowance.</description>
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