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    <description>The High Court of Punjab and Haryana upheld the Income Tax Appellate Tribunal&#039;s decision on the eligibility of interest income for deduction under section 80P(2)(d) of the Income Tax Act, 1961. The court ruled in favor of the respondent, stating that the revenue&#039;s question was appropriately addressed in previous judgments and did not warrant further consideration.</description>
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      <description>The High Court of Punjab and Haryana upheld the Income Tax Appellate Tribunal&#039;s decision on the eligibility of interest income for deduction under section 80P(2)(d) of the Income Tax Act, 1961. The court ruled in favor of the respondent, stating that the revenue&#039;s question was appropriately addressed in previous judgments and did not warrant further consideration.</description>
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