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    <description>The Tribunal partly allowed the appeal. It granted the deduction for amortization of HTM securities and excluded interest on NPAs from taxable income. However, it upheld the disallowances for the provision under section 36(1)(viia) and for standard assets, and confirmed the levy of interest under sections 234B and 234C.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260678</link>
      <description>The Tribunal partly allowed the appeal. It granted the deduction for amortization of HTM securities and excluded interest on NPAs from taxable income. However, it upheld the disallowances for the provision under section 36(1)(viia) and for standard assets, and confirmed the levy of interest under sections 234B and 234C.</description>
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