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2006 (11) TMI 366 - ITAT DELHI
Extract:
.......ase ( supra) or Lalsons Enterprises rsquo case (supra). 8. In result, it is held that interest received from suppliers and interest received from customers on delayed payment of sale consideration are eligible for deduction under section 80-IB, while interest received from the bank is not so eligible. 9. In the result, the appeal is partly allowed.