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    <title>2011 (7) TMI 1190 - ITAT MUMBAI</title>
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    <description>The Tribunal directed fresh adjudication on the disallowance of interest expenses based on commercial expediency and upheld the disallowance on the sale of cotton waste due to the lack of evidence provided by the assessee.</description>
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      <description>The Tribunal directed fresh adjudication on the disallowance of interest expenses based on commercial expediency and upheld the disallowance on the sale of cotton waste due to the lack of evidence provided by the assessee.</description>
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