https://www.taxtmi.com/caselaws?id=422965 The Tribunal affirmed that interest income on deferred payments is derived from the eligible business activities of developing industrial parks, making it eligible for deduction under Section 80IA(4)(iii) of the Income Tax Act. The revenue's appeal was dismissed, upholding the decision of the Commissioner of Income Tax (Appeals). en-us Tue, 24 May 2022 00:00:00 +0530 Thu, 26 May 2022 08:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422965 The Tribunal affirmed that interest income on deferred payments is derived from the eligible business activities of developing industrial parks, making it eligible for deduction under Section 80IA(4)(iii) of the Income Tax Act. The revenue's appeal was dismissed, upholding the decision of the Commissioner of Income Tax (Appeals). Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422965