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2004 (9) TMI 38 - HC - Income TaxExcess levy sugar price - "1. Whether, the Tribunal was right in confirming the Commissioner of Income-tax (Appeals) order allowing interest accrued on excess levy sugar price of ₹ 9,82,343? 2. Whether, Tribunal was right in confirming the Commissioner of Income-tax (Appeals) order deleting addition of ₹ 3.60 lakhs as estimated interest on debit balance of Dhampur Yeast Co. Ltd., which was, subsidiary of the assessee-company?" - We answer both the questions of law referred to us, in the affirmative, i.e., in favour of the assessee and against the Revenue.
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