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1999 (12) TMI 43 - HC - Income Tax
Extract:
.......the income-tax authorities to include in the income, interest which was not due or not collected. In this view, we answer question No. (ii) in the negative, that is, in favour of the assessee and against the Revenue. We reiterate our above decision and answer the reference in questions Nos. 4 and 5 in favour of the assessee and against the Revenue.