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2005 (8) TMI 322 - AT - Income TaxExtract: .......I, etc., out of surplus/idle money available from working capital including voluntary reserves, excess collection of interest tax and locker rent are all income attributable to business of banking and are eligible for grant of deduction under s. 80P(2)(a)(i) of the Act. 19. In the result, the appeals of the Revenue for both the years are dismissed.
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