- (1.) Leave granted.
(2.) The civil appeals must be allowed, being covered in favour of the appellant by the order of this Court dated 1-10-1999 in C1t v. Jaiswal chemicals (P) Ltd.
(3.) The appeals are, therefore, allowed and the Tribunal is directed to refer to the High Court for its consideration the following question: "Whether on the facts and in the circumstances of the case, the tribunal was justified in law in upholding the order of CIT (A) in directing the Assessing Officer to include interest income in the gross total income while computing deduction under Section 80-I of the Act -;