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    <title>Interest Disallowed: Building Not in Business Use During Demolition and New Construction.</title>
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    <description>Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT</description>
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      <description>Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT</description>
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