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1999 (4) TMI 123 - AT - Income TaxExtract: .......such circumstances to capitalise the interest or to include it in the capital expenditure. On the basis of these findings the business of the appellant should be treated as a single business. We, accordingly, hold the disallowance of interest as unjustified and delete the same. 13. In the result, Appeal in ITA No. 341 /JP / 1997 is allowed in full.
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