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2002 (5) TMI 217 - AT - Income Tax
Extract:
.......nal in the assessee s own case, the interest paid of Rs. 29,29,215 may be reduced from the other interest and misc. expenditure aggregating to Rs. 37,72,120 and it is this balance that should be excluded from income from export business. In the light of the above, the appeal succeeds in part. 33. In the result, both the appeals are allowed in part.