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2005 (3) TMI 813 - AT - Income TaxExtract: .......citation supports the claim of the assessee in respect of interest earned as well as interest paid. Respectfully following these decisions and relying upon the decision of the Co-ordinate Bench cited supra, we hereby reverse the finding of ld. CIT(A) and allow the grounds raised by the assessee. In the result, the appeal of the assessee is allowed.
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