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    <title>Interest from Fixed Deposits for Diamond Trading Business Qualifies for Deduction u/s 10AA of Income Tax Act.</title>
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    <description>Interest receipts earned by the assessee out of FDs kept with Banks by way of margin money made for the purposes of the assessee’s business of import/ export trading in diamonds, constitutes business receipts/income and is therefore eligible for deduction u/s 10AA - AT</description>
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      <description>Interest receipts earned by the assessee out of FDs kept with Banks by way of margin money made for the purposes of the assessee’s business of import/ export trading in diamonds, constitutes business receipts/income and is therefore eligible for deduction u/s 10AA - AT</description>
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