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2004 (12) TMI 296 - AT - Income TaxExtract: .......stances before their maturity. Therefore, it cannot be said that interest has accrued to the assessee on year to year basis. We are, therefore, of the opinion that the learned CIT(A) was justified in deleting the impugned addition. We confirm his order and reject this ground of appeal. 8. In the result, the appeal filed by the Revenue is dismissed.
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