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    <description>The High Court applied the settled test for admission under section 260A and found no substantial question of law. Although the dispute concerned whether interest on fixed deposits should be taxed as business income or income from other sources, the Court held that the point did not alter the tax liability on the facts found by the lower authorities. Because no additional tax would arise even if the Department&#039;s view were accepted, the appeal was not admitted.</description>
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      <description>The High Court applied the settled test for admission under section 260A and found no substantial question of law. Although the dispute concerned whether interest on fixed deposits should be taxed as business income or income from other sources, the Court held that the point did not alter the tax liability on the facts found by the lower authorities. Because no additional tax would arise even if the Department&#039;s view were accepted, the appeal was not admitted.</description>
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