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1980 (9) TMI 36 - HC - Income TaxExtract: .......s of the Act. In our opinion, therefore, the interest income cannot be held to have accrued to the assessee on the facts and in the circumstances of the case. Our answer to the question referred to us is, therefore, in the negative and in favour of the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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