1989 (12) TMI 24

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..... her Sources
Judge(s) : B. N. KIRPAL., C. L. CHAUDHARY JUDGMENT The judgment of the court was delivered by KIRPAL J. -We heard counsel for the parties. In our opinion, the following two question .....

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..... se, the Tribunal is correct in Law in holding that the interest receipt should first be deducted from the interest paid and, thereafter, the balance of interest paid should be allocated against the ta .....

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