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1988 (8) TMI 60

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..... or the assessee, we direct the Tribunal to state the case and refer questions Nos. 2, 5 and 8 as extracted hereunder, to this court "2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in confirming the order of the Commissioner of Income-tax (Appeals) in allowing the interest of Rs. 2,02,550 claimed by the assessee on the borrowed .....

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