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<h1>Delhi HC Upholds ITAT Decision on Interest as Business Income</h1> <h3>PRINCIPAL COMMISSIONER OF INCOME TAX- 6 Versus M/s. NTPC TAMIL NADU ENERGY CO. LTD., NEW DELHI</h3> PRINCIPAL COMMISSIONER OF INCOME TAX- 6 Versus M/s. NTPC TAMIL NADU ENERGY CO. LTD., NEW DELHI - TMI The Delhi High Court dismissed the Revenue's appeal against the ITAT order, which treated interest derived from mobilisation advance as business income in a new project. The CIT(A) applied the Supreme Court's judgment and previous court decisions to support this treatment. The High Court found no substantial question of law and upheld the decision to treat the interest as business income.