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    <title>2019 (2) TMI 1791 - ITAT AMRITSAR</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, upholding the disallowance of business loss and interest on borrowed capital, while allowing the ginning charges and depreciation claims. The additional legal ground raised by the assessee was not admitted on its merits.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, upholding the disallowance of business loss and interest on borrowed capital, while allowing the ginning charges and depreciation claims. The additional legal ground raised by the assessee was not admitted on its merits.</description>
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