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    <title>2016 (10) TMI 846 - ITAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, determining that the interest income from Fixed Deposit Receipts (FDRs) was business-related and should be considered against business expenses. The Tribunal emphasized the connection between the interest earned and the appellant&#039;s business activities, allowing the set off of expenses against any other income during the year. The decision aligned with previous judgments and legal provisions, resulting in a favorable outcome for the appellant.</description>
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      <description>The Tribunal allowed the appeal, determining that the interest income from Fixed Deposit Receipts (FDRs) was business-related and should be considered against business expenses. The Tribunal emphasized the connection between the interest earned and the appellant&#039;s business activities, allowing the set off of expenses against any other income during the year. The decision aligned with previous judgments and legal provisions, resulting in a favorable outcome for the appellant.</description>
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