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    <description>The appeal was partly allowed for statistical purposes, and the disallowance of interest claim under section 36(1)(iii) was restricted to Rs. 88,46,924. The Tribunal found the alternate argument presented by the assessee just and meeting the ends of justice, leading to the adjustment in the disallowance amount.</description>
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      <description>The appeal was partly allowed for statistical purposes, and the disallowance of interest claim under section 36(1)(iii) was restricted to Rs. 88,46,924. The Tribunal found the alternate argument presented by the assessee just and meeting the ends of justice, leading to the adjustment in the disallowance amount.</description>
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