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1999 (3) TMI 39 - HC - Income TaxExtract: .......lending bank. It was in that sense the lending bank was functioning as an agent for that part of the interest that had to be paid to the A. D. R. C. and the I. D. B. I. and the sum of Rs. 1,01,301 referred to in the first question is the amount so paid. We, therefore, do not deem it necessary to call for a reference. Tax case petition is dismissed.
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