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    <title>2026 (6) TMI 150 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Taxability of interest on non-performing assets for co-operative banks, including the application of Section 43D, retrospective operation of tax amendments, curative amendment principles, and the choice between mercantile and cash or receipt basis for doubtful debts, was treated as already decided in the referenced precedent. By consent, the appeals were disposed of with the earlier judgment applied mutatis mutandis to the present matters. The parties were directed to abide by the final verdict of the Supreme Court on the same issue, which remains pending.</description>
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