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2004 (6) TMI 264 - AT - Income TaxExtract: .......own capital is concerned, the law does not compel the assessee for charging of any interest. The addition of Rs. 27,000 was, in my opinion, absolutely on the basis of conjectures and surmises and without application of mind by the authorities below. The same is, therefore, directed to be deleted. 13. In the result, the assessee s appeal is allowed.
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