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2005 (9) TMI 236 - AT - Income TaxExtract: .......refore, following the same, the issue has to be decided in favour of assessee. 13. In view of the above discussions, the order of the Learned CIT (Appeals) is hereby set aside and consequently the Assessing Officer is directed to exclude such service charges from the chargeable interest. 14. In the result, the appeal of the assessee stands allowed.
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