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The Small Business Administration’s 7(a) loan program lost hundreds of millions of dollars in 2024, according to documents obtained by The Playbook.

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Ellipsiz Ltd recorded a profit after tax of $1.3m in H1 FY25 compared to $500,000 in H1 FY24 from continuing operations.

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Sections 147/148 remain applicable if AO opts not to invoke Section 153C: ITAT Mumbai upholds addition under Section 68 of ₹4.89 Cr.