2007 (9) TMI 649

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..... ramed for consideration: 1. Whether the interest earned by the assessee on Fixed Deposit Receipts should be assessed under the head Business Income or Income from other sources ? 2. Whether the Income-tax Appellate Tribunal was correct in law in holding that only 90 per cent of the interest is to be excluded from the profits of the business as per Explanation (baa) to section 80HHC of .....

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