ORDER Leave granted. 2. After hearing learned counsel for the parties we direct the Tribunal to state the case and refer the following question of law to the High Court : "Whether on the facts and in the circumstances of the case the Tribunal was justified in law upholding the order of the CIT(A) in directing the Assessing Officer to include interest income in the gross total income while computing the deduction under Section 80-I of the I.T. Act, 1961?" 3. The appeal is allowed in the aforesaid terms. No costs. Appeal allowed. ************* Parallel Citations of other Journals : Commissioner of Income Tax, Vidarbha v. M/s. Abhijit Iron Processors Pvt. Ltd., 2000(7) Supreme 549 00020