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    <title>2022 (4) TMI 953 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed, with certain issues remitted to the AO for fresh consideration due to the failure to consider additional evidence. The Tribunal found that the CIT(A) dismissed some grounds without proper evaluation of evidence. Other issues, such as the disallowance of interest on loans and cash deposits, were upheld due to lack of supporting documentation. The imposition of interest under Sections 234B and 234C was not specifically addressed. The order was pronounced on 28.03.2022.</description>
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