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        Income Tax

        2018 (9) TMI 1648 - HC - Income Tax

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        Gujarat HC: Interest on Inter-Corporate Deposits - Business Profit or Other Income? The Gujarat HC addressed the classification of interest on inter-corporate deposits as 'Profit and Gains of business' or 'Income from other sources'. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Gujarat HC: Interest on Inter-Corporate Deposits - Business Profit or Other Income?

                            The Gujarat HC addressed the classification of interest on inter-corporate deposits as 'Profit and Gains of business' or 'Income from other sources'. The court raised a question on the interest earned, disposing of the case.


                            The Gujarat High Court, in the case of Mr. M.R. Shah and Mr. A.Y. Kogje, JJ., considered whether interest earned on inter-corporate deposits should be classified under 'Profit and Gains of business' or 'Income from other sources'. The court disposed of the matter by adding a question regarding the classification of the interest earned.
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