1984 (7) TMI 231

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.... the Revenue to this order is that the estimate made by the IAC in the proceedings under s. 144A was more reasonable and that the CIT was not right in deleting the disallowance made out of the interest paid on borrowed capital. But the Revenue is unable to dispute the fact that the CIT(A) has not omitted to take into account any relevant material for making his estimate and that he has not taken i....