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    <title>2022 (7) TMI 1151 - ITAT RAIPUR</title>
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    <description>The Tribunal upheld the disallowance of the assessee&#039;s claim for set-off of business loss under Section 44AD and the addition of interest on Fixed Deposit Receipts. However, the Tribunal set aside the addition of accrued interest on loans under Section 43B(e). The appeal was partly allowed, with the order pronounced on 22nd July 2022.</description>
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      <description>The Tribunal upheld the disallowance of the assessee&#039;s claim for set-off of business loss under Section 44AD and the addition of interest on Fixed Deposit Receipts. However, the Tribunal set aside the addition of accrued interest on loans under Section 43B(e). The appeal was partly allowed, with the order pronounced on 22nd July 2022.</description>
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