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1974 (8) TMI 30 - HC - Income TaxExtract: .......er On the facts and in the circumstances of the case, the inclusion of Rs. 25,778 in the total income of the assessee under section 16(3)(a)(iii) was not justified but the amount to the extent of Rs. 6,000 representing the interest on Rs. 1 lakh was to be included in the total income of the assessee. The revenue shall pay the costs of the assessee.
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