https://www.taxtmi.com/caselaws?id=181974 Prior decisions in the assessee's own case controlled four income-tax questions, and the Madras HC followed that earlier view without fresh merits review. Interest paid under section 220(2) was held not allowable as a deduction, proportionate cash compensatory support on exports was denied relief under section 80HH, gratuity paid to directors was treated as includible in remuneration for section 40C computation, and interest income plus sale proceeds of processed waste attributable to the new industrial undertaking were denied section 80HH relief. The governing principle was that a question already covered by a binding decision in the assessee's own case must be applied again unless distinguished. en-us Mon, 15 Jul 2002 00:00:00 +0530 Thu, 28 Apr 2016 18:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181974 Prior decisions in the assessee's own case controlled four income-tax questions, and the Madras HC followed that earlier view without fresh merits review. Interest paid under section 220(2) was held not allowable as a deduction, proportionate cash compensatory support on exports was denied relief under section 80HH, gratuity paid to directors was treated as includible in remuneration for section 40C computation, and interest income plus sale proceeds of processed waste attributable to the new industrial undertaking were denied section 80HH relief. The governing principle was that a question already covered by a binding decision in the assessee's own case must be applied again unless distinguished. Case-Laws Income Tax Mon, 15 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181974