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2005 (1) TMI 349 - AT - Income TaxExtract: .......interest under s. 36(1)(iii) after considering Expln. 8 to s. 43(1). Under these circumstances, we are satisfied that the assessee was rightly entitled to deduction. 9. Ground Nos. 3 and 4 were not pressed by the learned Authorised Representative. The same, therefore, stand dismissed. 10. In the result, the appeal of the assessee is partly allowed.
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