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2016 (12) TMI 358 - RAJASTHAN HIGH COURTEligibility for deduction under Section 80HHC on interest received - allowing/netting of interest paid - Held that:- As in view of clause (baa) of Section 80 HHC, the assessee is entitled to get net income under Section 80 HHC. In that view of the matter, the issues are answered in favour of the assessee and against the department.
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