Assessing Officer's Calculation of Business Profits: Net vs. Gross Interest Income for Section 10AA Deductions Disputed.

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....Whether AO ought to have reduced not the gross interest income but the net interest income for qualifying the profits of the business for determining the eligible deduction u/ 10AA - As the DRP has not decided this issue and the final assessment order is only for implementing the direction of the DRP u/s 144C(13), the assessee cannot raise this issue at this stage - AT....