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2005 (2) TMI 15 - SC - Income TaxThere was some confusion in the mind of the Tribunal when it proceeded to consider the case of the appellant for deduction on a ground that the loan in question was taken from HFC which is a bank contemplated under section 43B(d)- in the interest of justice we think an opportunity should be given to the appellant to prove its case in regard to the liability to pay additional tax under section 143 (1A) and applicability of section 43B(d) - hence matter is remanded
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