https://www.taxtmi.com/caselaws?id=56023 The appeal was partly allowed. The issues regarding the genuineness of cash credits and agricultural income were remitted back to the AO for fresh adjudication. The assessment of interest income under "income from other sources" and the denial of deductions under Sections 80HHC and 80-I were upheld. The Tribunal allowed the inclusion of interest income for computing deductions under Section 32AB, in line with the Kerala High Court's decision in Apolo Tyres. en-us Tue, 01 Aug 2000 00:00:00 +0530 Wed, 01 Dec 2010 11:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56023 The appeal was partly allowed. The issues regarding the genuineness of cash credits and agricultural income were remitted back to the AO for fresh adjudication. The assessment of interest income under "income from other sources" and the denial of deductions under Sections 80HHC and 80-I were upheld. The Tribunal allowed the inclusion of interest income for computing deductions under Section 32AB, in line with the Kerala High Court's decision in Apolo Tyres. Case-Laws Income Tax Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56023