2001 (10) TMI 67

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.....-Two questions have been referred to us for the assessment year 1981-82. The first question referred is the assessee's entitlement to deduction under section 80HH of the Income-tax Act, 1961, in respect of the sale of scraps, gunny bags, interest receipt, etc. The Tribunal has held that the assessee is not entitled to that deduction. So far as interest receipt is concerned, in a case concerning t....