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2004 (12) TMI 307 - AT - Income TaxExtract: ....... in the ground raised and dismiss the same. 12. We are also not inclined to interfere with the finding of learned CIT(A) in respect of interest pertaining to the period when land was not exploited for the purpose of business so the interest was held to be capitalized. We order accordingly. 13. In the result, the appeal of the assessee is dismissed.
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