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    <title>2013 (6) TMI 919 - ITAT DELHI</title>
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    <description>The ITAT upheld the decision of the Ld. CIT(A) to delete the addition of notional interest income on NPAs, emphasizing adherence to RBI guidelines and accounting standards in income recognition, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The ITAT upheld the decision of the Ld. CIT(A) to delete the addition of notional interest income on NPAs, emphasizing adherence to RBI guidelines and accounting standards in income recognition, leading to the dismissal of the revenue&#039;s appeal.</description>
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