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1975 (8) TMI 61 - ITAT DELHI-DExtract: .......ge interest on an advance made to his brother. As neither there was any agreement to charge interest and nor was any interest in fact charged by the assessee, there was no question of some amount of any notional interest in his hands. We therefore decline to interfere with the order of the AAC. 6. In the result the Departmental appeal is dismissed.
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