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1981 (10) TMI 86 - ITAT DELHI-DExtract: .......ng the payment of such interest. Thus, as the payment of the interest under section 201(1A) could not be said to be incidental to the carrying on of the business by the assessee, the authorities below were justified in rejecting the assessee s claim to deduct such interest while computing its total income. 8. In the result, the appeal is dismissed.
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