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    <description>The High Court upheld the Tribunal&#039;s decision allowing netting of interest income for deductions under Sections 80HH and 80I of the Income Tax Act, 1961. Relying on legal precedent and similar facts, the Court ruled in favor of the assessee, disposing of the appeal in their favor against the Revenue.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision allowing netting of interest income for deductions under Sections 80HH and 80I of the Income Tax Act, 1961. Relying on legal precedent and similar facts, the Court ruled in favor of the assessee, disposing of the appeal in their favor against the Revenue.</description>
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