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    <title>2018 (11) TMI 586 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the disallowances of interest on unsecured loans and commission paid to the appellant&#039;s son. The appeal filed by the assessee was dismissed, with the Tribunal finding a lack of evidence establishing the nexus between the borrowed funds and investments in the partnership firm, as well as a failure to demonstrate the son&#039;s actual contribution to earning the commission income. The decision was rendered on 01/10/2018.</description>
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      <title>2018 (11) TMI 586 - ITAT JAIPUR</title>
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      <description>The Tribunal upheld the disallowances of interest on unsecured loans and commission paid to the appellant&#039;s son. The appeal filed by the assessee was dismissed, with the Tribunal finding a lack of evidence establishing the nexus between the borrowed funds and investments in the partnership firm, as well as a failure to demonstrate the son&#039;s actual contribution to earning the commission income. The decision was rendered on 01/10/2018.</description>
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