https://www.taxtmi.com/caselaws?id=11267 The court dismissed the appeal, affirming the Tribunal's decisions regarding the contingent nature of liability towards ONGC and interest payments, the allocation of indirect expenses for computing deductions under sections 80HH and 80-I, and the interpretation of clause (baa) in section 80HHC. The court emphasized the need for final adjudication in determining liabilities and upheld the statutory interpretation for deduction calculations. en-us Thu, 16 Oct 2003 00:00:00 +0530 Mon, 03 Aug 2009 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11267 The court dismissed the appeal, affirming the Tribunal's decisions regarding the contingent nature of liability towards ONGC and interest payments, the allocation of indirect expenses for computing deductions under sections 80HH and 80-I, and the interpretation of clause (baa) in section 80HHC. The court emphasized the need for final adjudication in determining liabilities and upheld the statutory interpretation for deduction calculations. Case-Laws Income Tax Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11267