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    <title>High Court Confirms Liquidated Damages Qualify as &quot;Interest&quot; u/s 2(28A), Exempt u/s 10(23G) Income Tax Act.</title>
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    <description>Whether liquidated damages were entitled to the exemption under Section 10(23G) of the Act inter alia as such liquidated damages fell within the definition of “interest” in Section 2(28A) of the Act? - Held Yes - HC</description>
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