In the result appeals of the Assessee and the Revenue are partly allowed
Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03
23A. Issue No. 13. Reducing 10% of other income from indirect cost for 80HHC: This is the additional ground taken for the first time before the Tribunal for the A.Y. 2002-03. 23.2 These issues pertain to the treatment of interest reimbursement on the technology up-gradation fund scheme and reduction of 10% of other income from indirect cost