TMI BlogDeduction u/s.80IA - Interest and other income - the assessee is not entitled for deduction towards...Deduction u/s.80IA - Interest and other income - the assessee is not entitled for deduction towards eligible profit u/s.80IA of the Act in respect of other income because said income does not have first degree nexus with the main business activity of the assessee. - Further surcharge received from Electricity Board does not form part of income from operations, which is eligible for deduction u/s.80IA. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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