Meaning of interest u/s 2(28A) of the Income Tax Act 1961.

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....Interest payable in any manner in respect of any moneys borrowed or debt incurred and includes any service fee or the charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised. 2. A question has been raised as to whether payments like brokerage or manager's remuneration payable by the debtor a middleman for arranging loans/advance....