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    <description>The court upheld the assessee&#039;s claim of interest expenditure as business expenditure, consistent with the method of accounting and accounting policies followed by the assessee. The appeals were dismissed, and the issue was resolved in favor of the assessee.</description>
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      <description>The court upheld the assessee&#039;s claim of interest expenditure as business expenditure, consistent with the method of accounting and accounting policies followed by the assessee. The appeals were dismissed, and the issue was resolved in favor of the assessee.</description>
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