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1995 (4) TMI 78 - AT - Income TaxExtract: .......findings given by the CIT(A) and, accordingly, the deletion of disallowance made in respect of interest paid to the sister concerns is also considered to be justified. The view taken by the CIT(A) in relation to such a ground in all the aforesaid appeals is, therefore, also confirmed. 14. In the result, all the appeals by the Revenue are dismissed.
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