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1984 (5) TMI 4

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....gh Court - HC (Judgement / Order / Decisions)<br>Dated:- 21-5-1984<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : D. K. KAPUR., D. P. WADHWA&nbsp; JUDGMENT The judgment of the court was delivered b....

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....terest is neither the normal business activity nor incidental to the business of the assessee-company ?" The only dispute regarding the said sum is whether it should be classified under the head "B....