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1999 (5) TMI 19 - HC - Income TaxExtract: .......dra that once the interest is treated as deemed tax that interest is hit by the provision of section 43B of the Act. In the result, we answer question No. 1 in the affirmative i.e., in favour of the Revenue and against the assessee. Similarly, we answer question No. 2 also in the affirmative, i.e., in favour of the assessee and against the Revenue.
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