https://www.taxtmi.com/caselaws?id=12965 Receipts from sale of scraps, gunny bags and interest were held not eligible for deduction under section 80HH because the interest income had already been excluded in the assessee's own earlier case, and no factual basis was shown to treat the scrap and gunny bag proceeds as income derived from the industrial undertaking. The challenge to levy of interest under section 214 was, however, maintainable in the same appeal because other appealable issues had also been raised. The reference was thus answered partly against the assessee and partly in its favour. en-us Wed, 10 Oct 2001 00:00:00 +0530 Mon, 25 May 2009 16:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12965 Receipts from sale of scraps, gunny bags and interest were held not eligible for deduction under section 80HH because the interest income had already been excluded in the assessee's own earlier case, and no factual basis was shown to treat the scrap and gunny bag proceeds as income derived from the industrial undertaking. The challenge to levy of interest under section 214 was, however, maintainable in the same appeal because other appealable issues had also been raised. The reference was thus answered partly against the assessee and partly in its favour. Case-Laws Income Tax Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12965