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2007 (7) TMI 233 - MADRAS HIGH COURT
Interest income was earned out of the export realisation and kept in Foreign Currency Deposit Account - it is clear that there is no direct nexus between the interest earned and the Industrial Undertaking - interest received by the assessee is of deposit made by it in the banks - Therefore the assessee is not entitled to relief under Section 10A – Tribunal rightly held that it was not export income and the interest was to be assessed under the head "income from other sources"