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1992 (8) TMI 98 - ITAT AHMEDABAD-CExtract: .......t acquired out of something which is appurtenant to the asset (i.e., its use) and not out of the asset. However, for the sake of consistency alone with the aforesaid order of the Tribunal cited supra, we hold that the assessee is entitled to the exemption in respect of the interest accrued on the capital amount. Accordingly, the appeal is dismissed
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