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1983 (7) TMI 61 - ITAT AHMEDABAD-AExtract: .......ect of the second agreement as in the case at the first agreement does become fatal to the assessee s claim. I, therefore, hold that the Tribunal s order fixing the taxable interest at 13.25 per cent in respect of loan from Telerad does not require any modification. The matter will now go back to the original Bench for final disposal of the matter.
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