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2002 (3) TMI 916 - AT - Income TaxExtract: .......ard and to restrict this disallowance to the interest paid on these loans, which are added in the earlier years. 35. We find that the finding arrived at by the CIT(A) is perfectly legal. The same, hence, does not require any interference on our part. 36. Resultantly, this ground of appeal is rejected. 37. Consequently, the appeal is partly allowed.
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