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1999 (8) TMI 134 - AT - Income TaxExtract: .......l of the income would not take away the case of the assessee from the net of taxation. Merely because the date of payment of interest was not specified in the agreement, in our opinion, the assessee cannot escape the incidence of taxation. 7. In view of the above discussion, the order of CIT(A) is upheld and the appeal of the assessee is dismissed.
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