9911796707
TMI Blog1983 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the Income-tax Appellate Tribunal, Bangalore Bench, under s. 256(1) of the I.T. Act, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest deducted by the bank on fixed deposits surrendered prematurely could not be allowed as deduction against interest on fixed deposits earned during the year ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee failed in her appeal before the AAC and in further appeal before the Tribunal. Being aggrieved by the order of the Tribunal, the assessee has sought this reference on the question referred to above. As could be seen from the order of assessment, under the head " Other sources ", a sum of Rs. 10,101 was assessed as interest earned on the fixed deposits during the year. That was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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