https://www.taxtmi.com/caselaws?id=287052 The Court upheld the Tribunal's decision that interest income from surplus funds should be treated as part of the total income for computing deductions u/s 10A and 10B. The first substantial question of law in favor of the revenue and the first substantial question of law in favor of the assessee. The second substantial question of law did not arise for consideration. Each party was ordered to bear their own costs. en-us Sun, 01 Dec 2013 00:00:00 +0530 Thu, 26 Mar 2020 12:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287052 The Court upheld the Tribunal's decision that interest income from surplus funds should be treated as part of the total income for computing deductions u/s 10A and 10B. The first substantial question of law in favor of the revenue and the first substantial question of law in favor of the assessee. The second substantial question of law did not arise for consideration. Each party was ordered to bear their own costs. Case-Laws Income Tax Sun, 01 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287052