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1992 (11) TMI 81 - DELHI HIGH COURTExtract: .......ame to the conclusion that, on a correct interpretation of section 40(b) of the Act, it will be the net interest which could be added back under section 40(b). In view of the said decision of the Supreme Court, the question of law referred in this case is answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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