https://www.taxtmi.com/forum/issue?id=2326 Whether interest on fixed deposits created as margin for bank facilities by an SEZ industrial unit falls within the exemption under section 10AA or constitutes taxable income from other sources; key factual issue is the direct nexus between the FDRs (used to secure advance gold loans and LC for procurement) and the unit's manufacturing and export operations, and whether that nexus renders the interest attributable to the industrial undertaking. en-us Thu, 28 Oct 2010 17:05:13 +0530 Thu, 23 Jan 2025 15:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2326 Whether interest on fixed deposits created as margin for bank facilities by an SEZ industrial unit falls within the exemption under section 10AA or constitutes taxable income from other sources; key factual issue is the direct nexus between the FDRs (used to secure advance gold loans and LC for procurement) and the unit's manufacturing and export operations, and whether that nexus renders the interest attributable to the industrial undertaking. Discussion-Forum Income Tax Thu, 28 Oct 2010 17:05:13 +0530 https://www.taxtmi.com/forum/issue?id=2326