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2012 (4) TMI 698 - AT - Income TaxExtract: ....... will be squarely applicable. Respectfully following the aforesaid decision we hold that the disallowance of interest sustained by the CIT(A) deserves to be deleted. Accordingly the ground of appeal is allowed. 6. In the result, the appeal in so far as ground No.1 concerned is allowed. Order pronounced in the open court on the 4th day of April 2012
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