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    <description>The Tribunal held that the interest income earned during the construction period should reduce the capital cost of the project and not be taxable as &#039;income from other sources&#039;. The appeals of the assessee were allowed, following previous decisions and distinguishing the Supreme Court&#039;s ruling in a similar case.</description>
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      <description>The Tribunal held that the interest income earned during the construction period should reduce the capital cost of the project and not be taxable as &#039;income from other sources&#039;. The appeals of the assessee were allowed, following previous decisions and distinguishing the Supreme Court&#039;s ruling in a similar case.</description>
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