Interest Income from Electricity Board Deposits Must Be Included for Section 32AB Deduction Calculation.

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....Exclusion of interest income for the purpose of computing the deduction u/s 32AB - interest derived by the industrial undertaking of the assessee on deposits made with the Electricity Board for the supply of electricity for running the industrial undertaking - interest income not to be excluded for the purpose of computing the deduction u/s 32AB - HC....