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    <title>2023 (1) TMI 887 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the AO to delete the addition of unsecured loans and the disallowance of interest expenses. The issues concerning the validity of reassessment and the opportunity of being heard were considered academic and left unresolved.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the AO to delete the addition of unsecured loans and the disallowance of interest expenses. The issues concerning the validity of reassessment and the opportunity of being heard were considered academic and left unresolved.</description>
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