1. 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 in upholding tke order of the Commissioner of Income-tax (Appeals) in directing the Assessing Officer to include interest income in the gross total income while computing the deduction under section 80-I of the Income Tax Act, 1961?"
3. The appeal is allowed in the aforesaid terms. No costs. .