Court held that the Tribunal without giving any reasons had come to conclusion that interest income on fixed deposit constituted income derived from business of eligible undertaking and thus was eligible for deduction under section 10B. Court held that , it is well settled that the duty to give reasons in support of adverse orders is a facet of the principles of natural justice nd fair play. In several cases, the necessity of providing reasons by a body or authority to support its decision was considered before the Hon’ble Supreme Court in  Santosh Hazari v. Purushottam Tiwari (2001) 3 SCC 179 (Deceased) by LRs.The Hon’ble Supreme Court held that on the face of an order passed by a quasi-judicial authority affecting the parties’ rights must speak for itself. Matter remanded back for fresh adjudication  [ITXA No. 1770 OF 2017, Dated: 26/03/2025, (AY 2010-11)