https://www.taxtmi.com/caselaws?id=64587 The department's appeal was partly allowed for statistical purposes, and the cross-objection of the assessee was allowed. The Tribunal upheld the CIT(A)'s decision on all contested grounds, including the classification of rental income as business income, exclusion of interest-free benefit, tax deduction on salary payments made outside India, and deletion of addition on account of the supply of barges. The Tribunal affirmed the use of the "Contract Completion Method" for accounting income from the supply of barges, dismissing the department's appeal on this issue. en-us Thu, 03 Jan 2002 00:00:00 +0530 Tue, 08 Feb 2011 17:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64587 The department's appeal was partly allowed for statistical purposes, and the cross-objection of the assessee was allowed. The Tribunal upheld the CIT(A)'s decision on all contested grounds, including the classification of rental income as business income, exclusion of interest-free benefit, tax deduction on salary payments made outside India, and deletion of addition on account of the supply of barges. The Tribunal affirmed the use of the "Contract Completion Method" for accounting income from the supply of barges, dismissing the department's appeal on this issue. Case-Laws Income Tax Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64587