2007 (7) TMI 90

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..... hers - - - Dated:- 19-7-2007 - ORDER PER : 1. Leave granted in special leave petitions. 2 The short point which arises in this batch of civil appeals is whether interest earned by the assessee-banks on dated Government securities was liable to be assessed under section 2(7) read with section 4 of the Interest- tax Act, 1974. In our view, there is a basic difference between loans and adv .....

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