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2011 (1) TMI 1476 - AT - Income TaxExtract: .......squo;ble Apex Court’s decision in the case of S.A. Builders Ltd. (supra), we delete the disallowance made by lower authorities and hold that there was business expediency in advancing this interest free loan by the assessee to its sister concern 5. In the result, assessee’s appeal is allowed. Order pronounced in Open Court on 31/01/2011
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