Pandian Chemicals Ltd. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 2003-04-24 AY: 1984-85 Section: 80HH Acts: Income Tax Act 1961 Result: Revenue Citation: (2003) 183 CTR (SC) 99 : (2003) 262 ITR 278 (SC) : (2003) 129 TAXMAN 539 (SC) Justices: Mrs. Ruma Pal & B.N. Srikrishna, JJ. Appeal No: Civil Appeal No. 3220 of 2000
Whether interest on deposits with Tamilnadu Electricity Board should be treated as income derived by the industrial undertaking for the purpose of deduction under Section 80HH of the Income Tax Act, 1961? --- Held: No.

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