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    <description>The Tribunal allowed all appeals of the assessee related to interest expenditure, business loss, and the disallowance of interest paid on a loan for various assessment years. The Tribunal directed the Ld. AO to allow the interest claimed by the assessee under section 57(iii) of the Act and to consider the business loss claimed for the relevant assessment year.</description>
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      <description>The Tribunal allowed all appeals of the assessee related to interest expenditure, business loss, and the disallowance of interest paid on a loan for various assessment years. The Tribunal directed the Ld. AO to allow the interest claimed by the assessee under section 57(iii) of the Act and to consider the business loss claimed for the relevant assessment year.</description>
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