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2011 (7) TMI 80 - HC - Income TaxDeduction u/s.80P(2)(a)(i) - Inclusion of interest in advance rent - interest income on advance rent is earned in accordance with the norms laid down by RBI and hence it would be income earned during the course of carrying on the business of banking - As the interest income earned by the assessee is directly linked to the banking business carried on by the assessee - Appeal is dismissed
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