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    <title>2020 (12) TMI 1279 - ITAT SURAT</title>
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    <description>The Tribunal directed the Assessing Officer to verify if the recipient had included the interest income and paid tax on it, and if so, no disallowance should be made. The Tribunal upheld the disallowance of Rs. 3,689/- related to interest payment to L &amp;amp; T Finance Ltd. as the appellant did not contest it.</description>
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      <description>The Tribunal directed the Assessing Officer to verify if the recipient had included the interest income and paid tax on it, and if so, no disallowance should be made. The Tribunal upheld the disallowance of Rs. 3,689/- related to interest payment to L &amp;amp; T Finance Ltd. as the appellant did not contest it.</description>
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