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    <title>2013 (6) TMI 129 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the appeal, ruling that interest earned on Fixed Deposit Receipts from zero coupon convertible bonds constitutes income from other sources based on legal precedents. The court found no significant legal questions for further review and denied the appellant&#039;s request to file a Special Leave Petition before the Supreme Court. The judgment affirmed the consistent legal stance that such interest income is taxable under the category of &quot;income from other sources.&quot;</description>
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      <description>The High Court dismissed the appeal, ruling that interest earned on Fixed Deposit Receipts from zero coupon convertible bonds constitutes income from other sources based on legal precedents. The court found no significant legal questions for further review and denied the appellant&#039;s request to file a Special Leave Petition before the Supreme Court. The judgment affirmed the consistent legal stance that such interest income is taxable under the category of &quot;income from other sources.&quot;</description>
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