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    <title>2014 (1) TMI 1882 - KARNATAKA HIGH COURT</title>
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    <description>Interest earned on margin money and bank guarantee deposits was treated as covered by an earlier Division Bench ruling on Section 10A, and the revenue did not dispute that binding position. On that basis, the question was answered in favour of the assessee and against the revenue. The court did not examine the merits of the other substantial questions, which remained unadjudicated.</description>
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      <description>Interest earned on margin money and bank guarantee deposits was treated as covered by an earlier Division Bench ruling on Section 10A, and the revenue did not dispute that binding position. On that basis, the question was answered in favour of the assessee and against the revenue. The court did not examine the merits of the other substantial questions, which remained unadjudicated.</description>
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