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1981 (4) TMI 134 - AT - Income TaxExtract: .......r the interest was paid on capital or advances makes no difference, because, in the present case, it is not necessary to do so. Since the payment is on advances, it is fully covered by the Tribunal s decision in ITA No. 1212/Hyd/1972-73 dt. 20th June, 1974 and we direct allowance of the amount of Rs. 14,173. 7. The result is, the appeal is allowed.
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