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I.TA, NO.2779/KB OF 1986-87, DECIDED ON 5TH JANUARY, 1989. versus I.TA, NO.2779/KB OF 1986-87, DECIDED ON 5TH JANUARY, 1989.


Relief / deduction claims can be deducted from the source completely and at the expense of such source for the purpose of obtaining income from other sources by reviewing section as31, thereby generating interest income. The expenses incurred by ICC were allowable.

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