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Case Law Details

Case Name : S. P. Equipment & Services Vs ACIT (ITAT Jaipur)
Related Assessment Year :
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RELEVANT PARAGRAPH
10. We have ” considered the arguments advanced by the parties in the view of the various judicial pronouncements cited at bar and with reference to the material placed on record and referred to. Firstly, we shall advert to the issue whether the controversy in hand that in the facts and circumstances of the case, the subjected amounts of interest could be treated as business income or income from other sources is essentially required to resolve the main dispute relat

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