https://www.taxtmi.com/caselaws?id=216484 The Tribunal partly allowed the appeals filed by the assessee. It upheld the legal validity of reopening the assessment for A.Y. 2002-03 regarding interest income. The Tribunal ruled that deduction under Section 10A should be computed separately for each unit. Additionally, it disallowed deductions for other incomes not directly derived from the business of the undertaking, except for provision written back. The Tribunal instructed the A.O. to re-examine the details of other receipts for allowability under Section 10A. en-us Wed, 29 Aug 2012 00:00:00 +0530 Sat, 25 May 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216484 The Tribunal partly allowed the appeals filed by the assessee. It upheld the legal validity of reopening the assessment for A.Y. 2002-03 regarding interest income. The Tribunal ruled that deduction under Section 10A should be computed separately for each unit. Additionally, it disallowed deductions for other incomes not directly derived from the business of the undertaking, except for provision written back. The Tribunal instructed the A.O. to re-examine the details of other receipts for allowability under Section 10A. Case-Laws Income Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216484