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    <title>2015 (2) TMI 1256 - ITAT DELHI</title>
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    <description>The Tribunal upheld the deletion of the addition of interest paid outside the books of accounts by the assessee company, following the precedent set in similar cases involving group companies of BPTP. The decision was influenced by findings in cases where interest on post-dated cheques (PDCs) was deleted if encashed within six months from the date of issue. The judgment emphasized the consistent application of legal principles and precedents in tax matters to ensure fair treatment across similar cases.</description>
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