ITAT remanded matter as no detail of source of misc. income was available against which sec. 10B was claimed

INCOME TAX : Where assessee claimed deduction under section 10B on interest income on FDR and miscellaneous income, since there was no detail of source of miscellaneous income available on record so as to decide whether it formed part of business profit of undertaking and, further, it was also not clear that whether FDR were made for purpose of business or for merely earning interest income, matter was to be remanded to Assessing Officer for deciding issue after verifying abovesaid facts

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