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2006 (4) TMI 350 - ITAT COCHINExtract: .......Assessing Officer in respect of the interest from money lending business at Rs. 2,27,877 and Rs. 2,16,851 for the assessment years 1997-98 and 1998-99 respectively are required to be deleted. We delete these additions. We also set aside the order of the CIT (Appeals) on this issue. 16. In the result, both the appeals are allowed. Order accordingly.
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