2012 (9) TMI 519

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..... f capital assets not put to use in the concerned financial year can be permitted as allowable deduction under section 36(1)(iii) of the Income-tax Act, 1961? - Held that:- Yes, as decided in Dy. CIT v .....

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..... both sides. 2. Leave granted. 3. The question which arises for determination in these civil appeals filed by the assessee is as follows: "Whether interest paid in respect of borrowings for acqu .....

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