https://www.taxtmi.com/caselaws?id=66059 The Tribunal held that interest earned on short-term deposits could be set off against interest paid on loans, while interest earned on share capital deposits and late payment of call money should be taxed as income from other sources. The Tribunal's decision was based on the interpretation of relevant case laws and recommendations regarding the tax treatment of income earned during the construction period. en-us Fri, 21 Feb 1992 00:00:00 +0530 Mon, 21 Feb 2011 11:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66059 The Tribunal held that interest earned on short-term deposits could be set off against interest paid on loans, while interest earned on share capital deposits and late payment of call money should be taxed as income from other sources. The Tribunal's decision was based on the interpretation of relevant case laws and recommendations regarding the tax treatment of income earned during the construction period. Case-Laws Income Tax Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66059