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2002 (6) TMI 174 - AT - Income TaxExtract: .......der of the ld. CIT(A) and hold that the claim of the assessee for allowing deduction on account of interest under sections 215 and 217 deserves to be allowed. We, therefore, direct the ITO to allow the claim of the assessee in this regard. The ground is, therefore, decided in favour of the assessee. 16. In the result, the appeal is allowed in part.
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