https://www.taxtmi.com/caselaws?id=66233 The Tribunal dismissed the appeal of the assessee, upholding the orders of the Revenue authorities. It found a rectifiable error in its previous order regarding exemption of interest incomes, determining that the incomes were not derived from the industrial undertaking and thus not eligible for exemption under section 10B of the Income-tax Act. The Tribunal allowed the Miscellaneous Petition, rectifying the order based on the Apex Court's judgment clarifying the interpretation of "derived from" in the Act. en-us Fri, 27 Jun 2003 00:00:00 +0530 Tue, 22 Feb 2011 17:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66233 The Tribunal dismissed the appeal of the assessee, upholding the orders of the Revenue authorities. It found a rectifiable error in its previous order regarding exemption of interest incomes, determining that the incomes were not derived from the industrial undertaking and thus not eligible for exemption under section 10B of the Income-tax Act. The Tribunal allowed the Miscellaneous Petition, rectifying the order based on the Apex Court's judgment clarifying the interpretation of "derived from" in the Act. Case-Laws Income Tax Fri, 27 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66233