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    <title>2000 (1) TMI 3 - Supreme Court</title>
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    <description>Interest income was in issue for inclusion in gross total income while computing deduction under section 80-I, and the Court also considered whether the point required reference to the High Court. The appeals were allowed, and the Tribunal was directed to refer the question to the High Court for consideration. No order was made on the second question because it had not been raised before the Tribunal.</description>
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      <description>Interest income was in issue for inclusion in gross total income while computing deduction under section 80-I, and the Court also considered whether the point required reference to the High Court. The appeals were allowed, and the Tribunal was directed to refer the question to the High Court for consideration. No order was made on the second question because it had not been raised before the Tribunal.</description>
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