2000 INSC 0067 SUPREME COURT OF INDIA Commissioner of Income-tax Vs. Abhijit Iron Processors Pvt. Ltd. (B.N.Kirpal and S. Rajendra Babu JJ.) 13.01.2000 ORDER The Text below is only a summarized version of the order pronounced Supreme Court directed Tribunal to refer question whether to include interest income in gross total income while computing deduction under Section 80-I of law to High Court.