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    <title>2017 (9) TMI 1284 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals concerning disallowances under Sections 40(b) and 40(a)(ia), additions of unsecured loans under Section 68, and adjustments to negative peak cash balance. The Tribunal confirmed the deletion of additions related to agricultural income and a tripartite agreement for selling development rights. Additionally, the Tribunal partly allowed appeals regarding the disallowance of work-in-progress and other adjustments based on seized material.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals concerning disallowances under Sections 40(b) and 40(a)(ia), additions of unsecured loans under Section 68, and adjustments to negative peak cash balance. The Tribunal confirmed the deletion of additions related to agricultural income and a tripartite agreement for selling development rights. Additionally, the Tribunal partly allowed appeals regarding the disallowance of work-in-progress and other adjustments based on seized material.</description>
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