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    <title>2006 (11) TMI 142 - DELHI High Court</title>
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    <description>The High Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, ruling that no interest had accrued to the assessee from the excess amount deposited with India Habitat Centre. As both parties agreed that no interest was payable, the claimed amount was deemed non-taxable. The Court found no error of law or jurisdiction, dismissing the Revenue&#039;s appeal as no substantial question of law arose.</description>
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