https://www.taxtmi.com/caselaws?id=24437 The High Court of Kerala declined to refer the question of taxing interest credited to the interest suspense account under the Income-tax Act for further investigation, citing the need for factual examination and application of legal provisions. However, the Court directed the Appellate Tribunal to consider whether the deduction under section 36(1)(viii) should be granted on the gross total income before relief deduction, as it arose from the appellate order. en-us Wed, 25 Jan 1989 00:00:00 +0530 Wed, 20 Jan 2010 10:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24437 The High Court of Kerala declined to refer the question of taxing interest credited to the interest suspense account under the Income-tax Act for further investigation, citing the need for factual examination and application of legal provisions. However, the Court directed the Appellate Tribunal to consider whether the deduction under section 36(1)(viii) should be granted on the gross total income before relief deduction, as it arose from the appellate order. Case-Laws Income Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24437