https://www.taxtmi.com/caselaws?id=386362 The Tribunal partially allowed the assessee's appeal. It recognized the eligibility of interest income on electricity deposits related to the SEZ project at Pallavaram for deduction under Section 80IA. However, it disallowed the interest income from bank deposits linked to the Phase II project at Thoraipakkam, as it was not directly related to infrastructure revenue. en-us Mon, 19 Aug 2019 00:00:00 +0530 Fri, 08 Nov 2024 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386362 The Tribunal partially allowed the assessee's appeal. It recognized the eligibility of interest income on electricity deposits related to the SEZ project at Pallavaram for deduction under Section 80IA. However, it disallowed the interest income from bank deposits linked to the Phase II project at Thoraipakkam, as it was not directly related to infrastructure revenue. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386362