Assessee and revenue appeal. First, assessee claimed wrongful disallowance under S. 80IA. Surcharge in the form of interest for delayed payments to assessee in dispute. Tribunal held interest received is simipliciter basis the contract. Thus, cannot be considered as income from business operations merely because received from supplied and so is not eligible u/s. 80IA. Second, is addition towards surcharge recoverable from Electricity Boards. Tripartite agreement where surcharge bore specific mention, thus taxable under accrual basis. Revenue’s appeal covered by assessee’s own case and dismissed. (AY. 2013-14, 2014-15).