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2013 (11) TMI 1746 - ITAT LUCKNOWExtract: .......ordinary course of business and therefore, there is no requirement of examining the second part of the stipulation as to whether such advancing of loan in ordinary course of business is substantial part of the business of the lender company or not. This ground of the Revenue is allowed. 7. In the result, the appeal of the Revenue is partly allowed.
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