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2013 (11) TMI 1661 - HC - Income TaxExtract: .......nterest was rightly allowable on the basis of the facts found and which have been referred to hereinabove. We do not find any question of law much less substantial question of law which could be said to emerge out of this case. We find no illegality or perversity in the impugned order. 23. The appeal being devoid of merits is accordingly dismissed.
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