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2012 (2) TMI 352 - HC - Income TaxInterest Tax Act, 1974 – whether assessee is financial company or a credit institution in terms of Section 2(5B), 2(5A) of the Interest Tax Act, 1974 – principal business of the assessee - whether the interest earned under the three heads namely, lease charges, hire purchase charges and bill discounting charges were chargeable to tax under Interest Tax Act, 1974 – Held that:- An order of remit to the Tribunal is passed. It is clarified that no opinion is expressed on the legal position in the absence of factual details.
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