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    <description>The High Court deemed the question of taxability of interest received on the amount from an interim award as academic due to the dismissal of the appeal by the State Government, eliminating the need for the assessee to refund the sum. Consequently, the court returned the references unanswered, stating that addressing the academic question would serve no purpose, and no costs were awarded in the matter.</description>
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      <description>The High Court deemed the question of taxability of interest received on the amount from an interim award as academic due to the dismissal of the appeal by the State Government, eliminating the need for the assessee to refund the sum. Consequently, the court returned the references unanswered, stating that addressing the academic question would serve no purpose, and no costs were awarded in the matter.</description>
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