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    <title>2005 (4) TMI 548 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the assessee on both issues, allowing deductions claimed for interest on excess levy sugar price and additional cane price. The court upheld the assessee&#039;s entitlement to the deductions based on a detailed analysis of the facts, legal provisions, and previous decisions, ultimately favoring the assessee against the revenue authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160267</link>
      <description>The High Court ruled in favor of the assessee on both issues, allowing deductions claimed for interest on excess levy sugar price and additional cane price. The court upheld the assessee&#039;s entitlement to the deductions based on a detailed analysis of the facts, legal provisions, and previous decisions, ultimately favoring the assessee against the revenue authorities.</description>
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