https://www.taxtmi.com/caselaws?id=69896 The Tribunal partially allowed the Revenue's appeals for assessment years 1991-92, 1997-98, and 1998-99, determining that interest income from the moneylending business qualifies for deduction under Section 80HHC but not under Section 80-I. The assessee's appeals for 1997-98 and 1998-99 were also partially allowed, permitting deductions under Section 80-IA for duty drawback (pending verification) and exchange rate fluctuation gains. en-us Fri, 25 Nov 2005 00:00:00 +0530 Tue, 09 Apr 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69896 The Tribunal partially allowed the Revenue's appeals for assessment years 1991-92, 1997-98, and 1998-99, determining that interest income from the moneylending business qualifies for deduction under Section 80HHC but not under Section 80-I. The assessee's appeals for 1997-98 and 1998-99 were also partially allowed, permitting deductions under Section 80-IA for duty drawback (pending verification) and exchange rate fluctuation gains. Case-Laws Income Tax Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69896