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    <title>2019 (7) TMI 796 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the AO to grant deductions for interest paid and depreciation claimed. It ruled that the addition under section 43CA was not applicable to properties under construction, providing relief to the assessee.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to grant deductions for interest paid and depreciation claimed. It ruled that the addition under section 43CA was not applicable to properties under construction, providing relief to the assessee.</description>
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