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2013 (12) TMI 1668 - ITAT BANGALOREExtract: .......learly apply to the facts of the present case also. In that view of the matter, we hold that the interest income in question cannot be brought to tax as income of the assessee. The appeal of the assessee is accordingly allowed. 22. In the result, the appeal by the assessee is allowed. Pronounced in the open court on this 20th day of December, 2013.
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