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1992 (2) TMI 118 - ITAT AHMEDABAD-CExtract: .......d Sr. D.R. to show that finality of the assessments made in the case of these two trusts under section 143(1) has been disturbed. We are, therefore, of the considered opinion that deduction in respect of interest paid by the appellant-firm to these two trusts in the year under consideration should be allowed. 6. In the result, the appeal is allowed
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