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2003 (6) TMI 171 - AT - Income TaxExtract: .......le to interest tax. 18. Ground No. 3 is thus allowed. 19. Ground No. 4 was not pressed before us. The same is, accordingly, dismissed as not pressed. 20. The cross-objection filed by the assessee is thus partly allowed in the terms indicated above. 21. To sum up, while Revenue s appeal is dismissed, the assessee s cross-objection is partly allowed.
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