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2016 (6) TMI 697 - HC - Income TaxAddition on account of interest income on alleged advances treating the same as accrued interest -ITAT deleted the addition - Held that:- The entire issue is based on appreciation of evidence on record. On the basis of the available material, the Tribunal found no justification for sustaining the addition. In fact, there was no reliable material for making the additions. Issue being predominantly in the realm of appreciation of evidence, no interference is called for - Decided against revenue
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