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    <title>Interest u/s 244A of the Income Tax Act is not business income and isn&#039;t incidental to business activity.</title>
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    <description>Nature of Interest income received u/s 244A cannot form part of business activity of the assessee and the same cannot even be treated as an activity incidental to the business of the assessee so as to say that such interest constitutes its business income - AT</description>
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