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2002 (3) TMI 17 - HC - Income TaxExtract: .......ulation of bank and the same was in the nature of quasi-equity. Both the questions have been dealt with elaborately by the Tribunal and findings have been recorded thereon. Against such findings, which have been recorded by the Tribunal on the aforesaid questions, we find, no case for interference is made out. Thus, this appeal is hereby dismissed.
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