https://www.taxtmi.com/caselaws?id=252410 The High Court dismissed the department's appeals and upheld the Tribunal's order in favor of the assessee. The Court affirmed the eligibility for Section-80IA benefits and the deductibility of interest income received from trade debtors. The separate accounts maintained by the assessee supported their entitlement to the benefits, and the Court found no adverse findings against them. Precedents were cited to justify the decision, emphasizing the proper application of the law in this case. en-us Fri, 17 Oct 2014 00:00:00 +0530 Tue, 21 Oct 2014 07:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252410 The High Court dismissed the department's appeals and upheld the Tribunal's order in favor of the assessee. The Court affirmed the eligibility for Section-80IA benefits and the deductibility of interest income received from trade debtors. The separate accounts maintained by the assessee supported their entitlement to the benefits, and the Court found no adverse findings against them. Precedents were cited to justify the decision, emphasizing the proper application of the law in this case. Case-Laws Income Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252410