https://www.taxtmi.com/caselaws?id=62210 The Tribunal upheld the CIT(A)'s decision to assess income from auditorium hire charges under "income from business" instead of "other sources." It allowed interest on funds related to the auditorium construction based on the proportion of borrowed funds used, in accordance with a Gujarat High Court decision. The appeals were dismissed, affirming the CIT(A)'s rulings on both issues. en-us Wed, 05 Feb 1992 00:00:00 +0530 Tue, 18 Jan 2011 15:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62210 The Tribunal upheld the CIT(A)'s decision to assess income from auditorium hire charges under "income from business" instead of "other sources." It allowed interest on funds related to the auditorium construction based on the proportion of borrowed funds used, in accordance with a Gujarat High Court decision. The appeals were dismissed, affirming the CIT(A)'s rulings on both issues. Case-Laws Income Tax Wed, 05 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62210