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1989 (9) TMI 94 - HC - Income TaxExtract: ....... in our judgment, not justified in deleting the disallowance of interest maintained by the Appellate Assistant Commissioner. The view taken by the Appellate Assistant, Commissioner in this regard was correct. Accordingly, the question of law is answered in the affirmative, and in favour of the Revenue and against the assessee. No order as to costs.
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