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2004 (9) TMI 355 - AT - Income TaxExtract: .......nnot claim that money was advanced in the ordinary course of its business. In view of the above discussions, we reject the claim of the assessee and hold that interest earned from the advance made by the assessee shall be assessable as interest income under the head Other sources . 17. In the result, the appeals filed by the assessee are dismissed.
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