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2001 (3) TMI 280 - ITAT PUNEExtract: .......discussion, we hold that the CIT(A) is justified in holding that the assessee-company is a leasing company and not a loan company as envisaged in section 2(5B)(iv) of the Interest-tax Act, 1974 and accordingly, it is not liable to Interest-tax. We accordingly confirm his findings and decline to interfere. 11. In the result, the appeal is dismissed.
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