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In the case of Dy. CIT v. Ganesh Chhababhai Valabhai Patel Family Trust (108TAX78) as part of the business of financing the assessee did not charge interest in case of two parties, as it was felt that even pricipal amount was in doubt. The ITAT held that the business carried on by the unit was on very large scale. During the course of such business non- charging of interest because of the special circumstances, especially in case where the interest had not been charged in earlier years and the claim had been accepted by the Assessing Officer, should not disentitle the appellant from the allowance of loss in the business.

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