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1993 (12) TMI 91 - ITAT CALCUTTA-EExtract: .......clusion that the interest income has to be dealt with by section 9(1)(v) of the Act. 10. In the view we have taken it becomes unnecessary for us to consider the decisions of the Supreme Court referred to by the CIT(A). 11. For these reasons, we accept the appeal and hold that the interest income of Rs. 3,86,734 must be excluded from the assessment.
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