https://www.taxtmi.com/caselaws?id=268257 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross objection, directing that only net receipts be considered for exclusion regarding ineligible items of income. The judgment clarified that interest on IT refunds, interest from lessees for delayed payments, interest on fixed deposits, and tender fees are eligible for deduction under Section 80IA, emphasizing deductions should be based on net receipts. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 23 Nov 2015 03:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268257 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross objection, directing that only net receipts be considered for exclusion regarding ineligible items of income. The judgment clarified that interest on IT refunds, interest from lessees for delayed payments, interest on fixed deposits, and tender fees are eligible for deduction under Section 80IA, emphasizing deductions should be based on net receipts. Case-Laws Income Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268257