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    <title>2011 (7) TMI 693 - Punjab and Haryana High Court</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal, upholding the Tribunal&#039;s decision based on the regular accounting practice of the assessee and the practical challenges in bifurcating amounts between principal and interest without final settlement with defaulting borrowers. The Court found no substantial question of law warranting consideration and affirmed the Tribunal&#039;s findings, ultimately dismissing the appeal.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal, upholding the Tribunal&#039;s decision based on the regular accounting practice of the assessee and the practical challenges in bifurcating amounts between principal and interest without final settlement with defaulting borrowers. The Court found no substantial question of law warranting consideration and affirmed the Tribunal&#039;s findings, ultimately dismissing the appeal.</description>
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      <pubDate>Thu, 21 Jul 2011 00:00:00 +0530</pubDate>
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