https://www.taxtmi.com/caselaws?id=62034 The Tribunal dismissed the appeal, upholding the classification of the interest income as "income from other sources" and denying the deduction under section 80HHC. The decision was based on the absence of a direct nexus between the interest income and the export business, the independent nature of each assessment year, and the application of relevant judicial precedents. en-us Mon, 19 Jan 1998 00:00:00 +0530 Mon, 17 Jan 2011 17:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62034 The Tribunal dismissed the appeal, upholding the classification of the interest income as "income from other sources" and denying the deduction under section 80HHC. The decision was based on the absence of a direct nexus between the interest income and the export business, the independent nature of each assessment year, and the application of relevant judicial precedents. Case-Laws Income Tax Mon, 19 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62034