2015 (9) TMI 218

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..... CE SONIA GOKANI) 1. In the present Tax Appeal following Questions {B} and {C} raised by the Revenue in the present Tax Appeal were admitted as substantial questions of law:- " {B} Whether the Appellate Tribunal is right in law and on facts in allowing deduction u/s. 80IA in respect of the interest income of Rs. 4,46,633/= [at 80.6% of Rs. 5,54,136/=] earned in late collection of sales proceeds t .....

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