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    <title>2017 (4) TMI 1501 - RAJASTHAN HIGH COURT</title>
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    <description>The appeal was dismissed as the Court upheld that income under various heads like insurance charges, postage, FDR, interest, and interest on IT refund is eligible for benefits under Section 80IA, following the Supreme Court&#039;s decision in Liberty India Vs. Commissioner of Income Tax. The Court found in favor of the Department, concluding that the treatment of such income should align with the interpretation provided by the Supreme Court, thus denying the appellant&#039;s claim on the mentioned receipts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=288313</link>
      <description>The appeal was dismissed as the Court upheld that income under various heads like insurance charges, postage, FDR, interest, and interest on IT refund is eligible for benefits under Section 80IA, following the Supreme Court&#039;s decision in Liberty India Vs. Commissioner of Income Tax. The Court found in favor of the Department, concluding that the treatment of such income should align with the interpretation provided by the Supreme Court, thus denying the appellant&#039;s claim on the mentioned receipts.</description>
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