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    <title>2002 (5) TMI 864 - ITAT HYDERABAD</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance under section 43B of the Income-tax Act but allowing the deduction of Rs. 185 lakhs as ascertained interest liability and rejecting the adjustment under section 143(1)(a).</description>
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      <description>The Tribunal partly allowed the appeal, upholding the disallowance under section 43B of the Income-tax Act but allowing the deduction of Rs. 185 lakhs as ascertained interest liability and rejecting the adjustment under section 143(1)(a).</description>
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