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2005 (3) TMI 397 - AT - Income TaxExtract: .......e as share capital or as loan credits before the start of its commercial operations and in that light, the CIT(A) has rightly concluded the issue. 24. In view of what has been discussed in the foregoing paras, we see no reason to interfere with the impugned order. Hence, the same is upheld. 25. In the result, the appeal of the Revenue is dismissed.
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