https://www.taxtmi.com/caselaws?id=20800 The High Court upheld the Tribunal's decision that the receipts in question were eligible for deduction under section 80-I of the Income-tax Act, finding them to be incidental to the business activities of the assessee. The court determined that the expression "attributable to" in section 80-I has a broader meaning than "derived from," in line with relevant case law precedents. The Revenue's appeal was dismissed, and the court ruled in favor of the assessee without any order as to costs. en-us Thu, 14 Jan 1993 00:00:00 +0530 Tue, 17 Nov 2009 12:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20800 The High Court upheld the Tribunal's decision that the receipts in question were eligible for deduction under section 80-I of the Income-tax Act, finding them to be incidental to the business activities of the assessee. The court determined that the expression "attributable to" in section 80-I has a broader meaning than "derived from," in line with relevant case law precedents. The Revenue's appeal was dismissed, and the court ruled in favor of the assessee without any order as to costs. Case-Laws Income Tax Thu, 14 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20800