https://www.taxtmi.com/highlights?id=28806 Interest income received by the assessee on late realization of its sale proceeds will be assessed as business income which will qualify for deduction under section 80IA, because, it is to be construed as income derived from industrial undertaking - AT en-us Wed, 27 Apr 2016 10:26:48 +0530 Wed, 27 Apr 2016 10:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28806 Interest income received by the assessee on late realization of its sale proceeds will be assessed as business income which will qualify for deduction under section 80IA, because, it is to be construed as income derived from industrial undertaking - AT Highlights Income Tax Wed, 27 Apr 2016 10:26:48 +0530 https://www.taxtmi.com/highlights?id=28806