| http://www.w3.org/ns/prov#value | - The definition of Section 2(28A) of the Income Tax Act again repeats the words ???monies borrowed or debt incurred??? which clearly shows the intention of the legislature is that if the assessee has received any interest in respect of monies borrowed or debt incurred including a deposit, claim or other similar right or obligation, or any service fee or other charge in respect of monies borrowed or
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