Assessee's Deduction Claim u/ss 10A/10AA Lacks Details on Miscellaneous Income, Focuses Only on Interest Income.

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....Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the miscellaneous income earned by the assessee. In absence of nature of the income earned by the assessee, no adjudication on that aspect can be made.....