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2004 (10) TMI 294 - AT - Income Tax
Extract:
.......Third Member, vide his order dated 6th October, 2004, has concurred with the view of ld. Judicial Member, who has taken the view that the interest was rightly claimed by the assessee as a deduction. 3. Therefore, in accordance with the majority view, the issue is decided in favour of the assessee and the appeal filed by the Department is dismissed.