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1989 (12) TMI 24 - DELHI HIGH COURTExtract: .......rces ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in Law in holding that the interest receipt should first be deducted from the interest paid and, thereafter, the balance of interest paid should be allocated against the taxable and non-taxable incomes of the assessee ? There will be no order as to costs.
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