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    <title>2010 (4) TMI 664 - Bombay High Court</title>
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    <description>The Bombay High Court ruled in favor of the Revenue regarding the exclusion of certain receipts from profits under section 80HHC. However, the court ruled against the assessee for interest on deposits under section 80-IB based on the decision in Liberty India [2009] 317 ITR 218. The issue of miscellaneous income was remanded back to the Tribunal for fresh consideration. No costs were awarded in the judgment.</description>
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      <description>The Bombay High Court ruled in favor of the Revenue regarding the exclusion of certain receipts from profits under section 80HHC. However, the court ruled against the assessee for interest on deposits under section 80-IB based on the decision in Liberty India [2009] 317 ITR 218. The issue of miscellaneous income was remanded back to the Tribunal for fresh consideration. No costs were awarded in the judgment.</description>
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