Essar Power Limited vs ACIT

Whether interest on outstanding receivables from AE should be computed using LIBOR plus 0.5% --- Held Yes; Whether interest income on margin money should be treated as business income --- Held Yes; Whether interest income on bank deposits and ICDs should be treated as income from other sources --- Held Yes; Whether disallowance u/s 14A r.w.r. 8D is warranted when no exempt income is earned --- Held No; Whether provision for income tax recoverable is taxable under normal provisions --- Held Yes; Whether provision for income tax recoverable is taxable while computing book profit u/s 115JB --- Held No; Whether interest can be charged on share application money advanced to AE --- Held No