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2016 (7) TMI 916 - HC - Income TaxAddition towards interest waived by the financial institution - Entitlement to deduction u/s 43B - Held that:- Tribunal was right in holding that the assessee is entitled for deduction under Section 43B, with respect to the interest on loan waived by the Bank in one time settlement and thus, answered the first substantial question of law against the revenue.
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