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    <title>2013 (5) TMI 19 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, dismissing the first two issues related to the classification of interest payments as capital in nature but allowing the third issue regarding the treatment of processing charges as revenue expenditure.</description>
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      <description>The Tribunal partially allowed the appeal, dismissing the first two issues related to the classification of interest payments as capital in nature but allowing the third issue regarding the treatment of processing charges as revenue expenditure.</description>
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