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1994 (12) TMI 105 - AT - Income TaxExtract: .......the view that the impugned interest income is not assessable under the head business but is assessable under the head income from other sources . Reversing the orders of the authorities below, I direct the ITO to, accordingly, modify the assessment bearing in mind the finding I have recorded in this order. 11. The appeal by the assessee is allowed.
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