Interest received towards late realization of payment to be excluded while computing profit u/s 80-IA, 80-A & 80HH

INCOME TAX: Where High Court held that while computing deduction under sections 80-IA, 80-I and 80HH, interest received by assessee from its trade debtors towards late payment of sale consideration was not required to be excluded from profits of industrial undertakings as same was income derived from business of industrial undertaking, SLP filed against said order was to be dismissed due to low tax effect

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