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1985 (12) TMI 117 - ITAT HYDERABAD-BExtract: ....... said Act if considered as part of the cost cannot be taxed as a revenue receipt. Therefore, viewed from any angle the orders of the lower authorities that the interest amounts are revenue receipts and, therefore, taxable do not appear to be supportable under law or on facts. Therefore, the impugned orders are set aside and the appeals are allowed.
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