TMI Blog2007 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... s framed : Whether the Income-tax Appellate Tribunal was correct in law in holding that assessee is entitled to reduce interest paid by it from the interest received by it, while calculating deduction under section 80HHC(4A) read with Explanation (baa) of the Income-tax Act, 1961? 2. Although the appellant had, in its Memorandum of Appeal, raised the question whether interest from deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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