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    <title>2016 (9) TMI 1499 - DELHI HIGH COURT</title>
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    <description>Interest income earned during the assessment year 2010-11 was treated as inextricably linked to the setting up of the assessee&#039;s power plant, because the assessee had advanced funds to contractors to facilitate deployment of debt funds and the issue had already been decided on similar facts in earlier years. On that basis, the Court stated that the revenue&#039;s challenge did not raise any question of law and the Tribunal&#039;s view was upheld in favour of the assessee.</description>
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      <description>Interest income earned during the assessment year 2010-11 was treated as inextricably linked to the setting up of the assessee&#039;s power plant, because the assessee had advanced funds to contractors to facilitate deployment of debt funds and the issue had already been decided on similar facts in earlier years. On that basis, the Court stated that the revenue&#039;s challenge did not raise any question of law and the Tribunal&#039;s view was upheld in favour of the assessee.</description>
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