2011 (8) TMI 46

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....r   For Respondent: Mr.K.Suresh Kumar COMMON JUDGMENT CHITRA VENKATARAMAN, J.   The assessee has preferred the tax case appeals in respect of the two assessment years 1996-1997 and 1997-1998, raising the following questions of law:   "1. Whether the Appellate Tribunal was right in law in holding that the interest received should not be set off against the interest pai....