Held that the assessee was entitled to the deduction under section 80-IA on the interest earned from fixed deposits which were placed for planning of replacement of equipment in terms of the provisions of the licence agreement and the differential amount due to the tariff dispute. (That the tax deducted at source refund received by the assessee was an integral part connected with the receipt of business income by the assessee and could not be separated from its business and therefore, the assessee was entitled to deduction under section 80-IA on the interest received by it on tax deducted at source refunded to it. With respect to interest on tax deducted at source refund, the tax at source was wrongly deducted by the vendors or the customers from the payment made to the assessee for using the port facility and, therefore, the tax at source wrongly deducted was directly a part of the sales receipt of the assessee from the eligible business. Had the customers not deducted excess amount of tax at source, the assessee would have received the surplus funds which would have been used for its business purpose or repayment of loans.(AY. 2012-13)