https://www.taxtmi.com/caselaws?id=63181 The Tribunal partly allowed the appeals filed by the assessee. The jurisdiction under s. 263 was validly assumed by the learned Commissioner, and the assessments were set aside to be made afresh, but with modifications based on the Tribunal's findings regarding the accrual of income, interest, share application money, and Rule 115. en-us Fri, 22 Feb 1991 00:00:00 +0530 Fri, 28 Jan 2011 12:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63181 The Tribunal partly allowed the appeals filed by the assessee. The jurisdiction under s. 263 was validly assumed by the learned Commissioner, and the assessments were set aside to be made afresh, but with modifications based on the Tribunal's findings regarding the accrual of income, interest, share application money, and Rule 115. Case-Laws Income Tax Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63181