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    <title>2015 (12) TMI 1833 - KARNATAKA HIGH COURT</title>
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    <description>Accrued interest on loans classified as non-performing assets was considered in light of section 43D of the Income-tax Act. The controversy was identical to an earlier appeal already decided in favour of the assessee, and the Court applied that binding prior decision to the same issue. As a result, the Revenue&#039;s appeal was dismissed and the addition was not sustained.</description>
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      <description>Accrued interest on loans classified as non-performing assets was considered in light of section 43D of the Income-tax Act. The controversy was identical to an earlier appeal already decided in favour of the assessee, and the Court applied that binding prior decision to the same issue. As a result, the Revenue&#039;s appeal was dismissed and the addition was not sustained.</description>
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