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    <title>2023 (6) TMI 389 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeals, directing the AO to delete the interest disallowance on loans to certain parties and restrict it to Rs. 3.21 Crores for others under Sections 36(1)(iii) and 37 of the Income Tax Act, 1961. The decision was issued on 20/10/2022.</description>
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