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1993 (7) TMI 22 - HC - Income TaxExtract: .......and late payment of purchase price from the interest income of the assessee. For the reasons stated, we answer questions Nos. 1 to 5 in the affirmative, that is, against the Revenue and in favour of the assessee. Questions Nos. 6 and 7 are answered in the affirmative, that is, against the assessee and in favour of the Revenue. No order as to costs.
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