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1998 (12) TMI 611 - HC - Income TaxExtract: ....... undertaken to pay larger sum than borrowed on account of issuing debentures on discount or is made redeemable at premium. As the answer to the question of law is concluded by decision of the Supreme Court, and the decision of the Tribunal is in consonance with it, we decline to grant this application. Application under, Section 256(2) is rejected.
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