2007 (9) TMI 649

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....ehalf of the assessee. 2. The following substantial questions of law are framed for consideration: "1. Whether the interest earned by the assessee on Fixed Deposit Receipts should be assessed under the head "Business Income" or "Income from other sources"? 2. Whether the Income-tax Appellate Tribunal was correct in law in holding that only 90 per cent of the interest is to be ....