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2001 (3) TMI 246 - AT - Income TaxExtract: ....... Act. 5. Facts being identical, following the above order of the Tribunal bases on not only of various High Courts but also on the Supreme Court, we hold that the authorities below were justified in not allowing the claim of deduction under s. 80HHC of the Act on the interest income earned by the assessee. 6. In the result, the appeal is dismissed.
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