| http://www.w3.org/ns/prov#value | - The second part of the said judgment deals with computation under Explanation (bba) to Section 80HHC. For the purpose of the said explanation, it has been held that interest refers to and means net interest and not gross interest, provided the interest earned is taxable under the head ???income from business??? and not under the head ???income from other sources.??? This view has been upheld by th
|
