Interest on IT Refund/ FDR, Other interest and Tender fees eligible for deduction u/s 80IA

Brief of the case: ITAT Mumbai held in the case of M/s Hiranandani Builders Vs ITO that the followings receipts were also eligible for deduction u/s 80IA considering the same to be profits from undertakings: Interest on IT refund Other Interest FDR Interest Tender fees Further ITAT was of the view that the interest on refunds was on the TDS deducted from the lease rentals which was the main business of assesse and the TDS was also the part of lease rentals which had been received in the form of refund. So the same should be allowed for deduction u/s 80IA. The amount of interest received on t...