https://www.taxtmi.com/caselaws?id=194735 The Court upheld the Tribunal's decision allowing the deduction u/s.80IA on interest received on margin money, emphasizing the market value consideration for goods or services transferred between businesses. The Court admitted the Tax Appeal for consideration of specific questions related to this deduction, while not entertaining the Revenue's questions on the netting of interest and the adjustment of electricity price. The Tribunal's decision on these issues was not further discussed in the judgment. en-us Tue, 22 Nov 2011 00:00:00 +0530 Thu, 21 Sep 2017 17:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194735 The Court upheld the Tribunal's decision allowing the deduction u/s.80IA on interest received on margin money, emphasizing the market value consideration for goods or services transferred between businesses. The Court admitted the Tax Appeal for consideration of specific questions related to this deduction, while not entertaining the Revenue's questions on the netting of interest and the adjustment of electricity price. The Tribunal's decision on these issues was not further discussed in the judgment. Case-Laws Income Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194735