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2001 (8) TMI 102 - CALCUTTA HIGH COURT
Extract:
.......ares to make the debentures more lucrative/attractive that does not change the character of repayment of loan within eleven years. Therefore, in view of this admitted fact we find no reason to interfere in the order of the Tribunal. In the result, we answer the question in the affirmative, that is, in favour of the assessee and against the Revenue.