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2017 (4) TMI 1501 - HC - Income TaxDisallowance u/s 80IA - receipt under the head Insurance charges, postage, FDR, Interest and interest on IT refund inclusion or not - HELD THAT:- The issue is now covered by the decision of the Supreme Court in Liberty India Vs. Commissioner of Income Tax [2009 (8) TMI 63 - SUPREME COURT] wherein it has been held that this income can betaken into consideration while granting benefit under Section 80IA. - Decided against assessee.
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