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2002 (4) TMI 252 - AT - Income TaxExtract: .......e term interest given in the DTAA. Therefore, the assessee was not liable to deduct tax at source from the said payment of interest and hence disallowance of interest made under section 40(a)(i) is not warranted. We direct that the assessee be allowed the deduction thereof. 28 to 33. These paras are not reproduced here as they involve minor issues.
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