2018 (6) TMI 1605

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....nbsp;Ms. Smita Das De,   The Court :   The legal question that arises herein is as follows: "Whether the interest income derived from temporary investment of surplus borrowed funds for the business of growing and manufacturing of tea, would fall within the scope of Rule 8 of the Income Tax Rules, 1962?" One of the grounds taken by the Revenue in the appeal against the order passed....