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2003 (4) TMI 228 - AT - Income TaxExtract: .......e adjustment by disallowing the claim of the assessee on account of interest of Rs. 18,35,000 debited to the P and L a/c during the year under consideration. The prima facie adjustment made by the AO on this count is, therefore, deleted. The AO shall modify the intimation accordingly. 5. In the result, the appeal, filed by the assessee, is allowed.
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