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    <title>2013 (11) TMI 1063 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the Income Tax Appeal, affirming the Tribunal&#039;s decision. It was held that the Assessing Officer lacked the authority to include interest income in the assessee&#039;s total income without rejecting the books of account or ordering a special audit. The Court found no error of law in the Tribunal&#039;s decision and concluded that the questions of law raised did not apply in the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239886</link>
      <description>The High Court dismissed the Income Tax Appeal, affirming the Tribunal&#039;s decision. It was held that the Assessing Officer lacked the authority to include interest income in the assessee&#039;s total income without rejecting the books of account or ordering a special audit. The Court found no error of law in the Tribunal&#039;s decision and concluded that the questions of law raised did not apply in the appeal.</description>
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