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    <title>2021 (11) TMI 495 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal regarding the disallowance of interest expenditure under Section 14A, finding that the interest paid was an allowable business expenditure. The Tribunal did not address the issues related to the interest paid to minor children or the applicability of the Vishnu Mahajan decision, deeming them consequential. The appeal filed by the assessee was partly allowed, with the order pronounced on 05/10/2021.</description>
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      <description>The Tribunal allowed the appeal regarding the disallowance of interest expenditure under Section 14A, finding that the interest paid was an allowable business expenditure. The Tribunal did not address the issues related to the interest paid to minor children or the applicability of the Vishnu Mahajan decision, deeming them consequential. The appeal filed by the assessee was partly allowed, with the order pronounced on 05/10/2021.</description>
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