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    <title>2016 (11) TMI 746 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, determining that interest income from fixed deposits constituted business profit and permitted netting of interest expenses against interest income for computing deductions under section 80HHC. The decision was rendered on 5th September 2016.</description>
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      <description>The Tribunal allowed the appeal, determining that interest income from fixed deposits constituted business profit and permitted netting of interest expenses against interest income for computing deductions under section 80HHC. The decision was rendered on 5th September 2016.</description>
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