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2017 (1) TMI 1706 - RAJASTHAN HIGH COURTAllowable revenue expenditure u/s 37 - Interest paid on the borrowings utilized for setting up a new unit of cement plant - interest was paid on borrowed capital to set up a new unit and also capitalized in the books of account - HELD THAT:- Questions in this appeal are covered by the decision of this court in the case Manglam Cement Ltd MANGALAM CEMENT LTD. [2002 (10) TMI 11 - RAJASTHAN HIGH COURT]
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