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1938 (11) TMI 28 - HC - Income TaxExtract: .......d covered both principal and interest and as the payment was made to him in British India, the interest is taxable but not the principal. The reference will be answered in the sense indicated and as the assessee has succeeded in the main part of the claim he will be entitled to his costs which we fix at ₹ 250 and to the return of the deposit.
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