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    <title>2015 (6) TMI 1151 - ITAT AGRA</title>
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    <description>The ITAT overturned the CIT(A)&#039;s decision and ruled in favor of the assessee, stating that interest income from fixed deposits, subject to government directives on infrastructure development fund disposal, did not constitute income. The ITAT directed the Assessing Officer to delete the interest income addition, providing relief to the appellant.</description>
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      <description>The ITAT overturned the CIT(A)&#039;s decision and ruled in favor of the assessee, stating that interest income from fixed deposits, subject to government directives on infrastructure development fund disposal, did not constitute income. The ITAT directed the Assessing Officer to delete the interest income addition, providing relief to the appellant.</description>
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