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2019 (4) TMI 1488 - BOMBAY HIGH COURTBroken period interest allowability as a deduction - Revenue argued that the entire cost of security would include such interest component and the same would, therefore, be in the nature of capital expenditure - assessee argued that there was separate interest component payment of which was an allowable deduction also accepted by ITAT - HELD THAT:- This issue is no longer res integra. The Division Bench of this Court in case of CIT Vs. HDFC Bank Ltd [2014 (8) TMI 119 - BOMBAY HIGH COURT] had ruled in favour of the assessee. We are informed that the appeal against such judgment of the High Court was also dismissed by the Supreme Court. In the result, the Income Tax Appeal is dismissed
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