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    <description>Broken period interest was held allowable as a deduction, with the Bombay HC treating the point as already concluded against the Revenue by an earlier decision of the same Court. On that basis, the Court held that the proposed question did not raise any substantial question of law and decided the issue in favour of the assessee and against the Revenue.</description>
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      <description>Broken period interest was held allowable as a deduction, with the Bombay HC treating the point as already concluded against the Revenue by an earlier decision of the same Court. On that basis, the Court held that the proposed question did not raise any substantial question of law and decided the issue in favour of the assessee and against the Revenue.</description>
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