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    <description>The court upheld the notice issued under section 148 of the Income Tax Act, 1961, while classifying the interest income from money lending as business income instead of income from other sources. The decision was influenced by a similar case where income was categorized as business income, leading to the disposal of the appeals.</description>
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      <description>The court upheld the notice issued under section 148 of the Income Tax Act, 1961, while classifying the interest income from money lending as business income instead of income from other sources. The decision was influenced by a similar case where income was categorized as business income, leading to the disposal of the appeals.</description>
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