https://www.taxtmi.com/caselaws?id=66499 The Tribunal upheld the Commissioner's decision to restrict the addition of Rs. 16,00,000 to 10% of the sum, considering it part of the total contract receipts. Additionally, the Tribunal deleted the inclusion of Rs. 7,26,250 as interest income pending the Supreme Court's decision, as the High Court had set aside part of the award. Interest on the set-aside amount was not taxable until the Supreme Court's final ruling. en-us Thu, 28 May 1987 00:00:00 +0530 Sat, 26 Feb 2011 11:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66499 The Tribunal upheld the Commissioner's decision to restrict the addition of Rs. 16,00,000 to 10% of the sum, considering it part of the total contract receipts. Additionally, the Tribunal deleted the inclusion of Rs. 7,26,250 as interest income pending the Supreme Court's decision, as the High Court had set aside part of the award. Interest on the set-aside amount was not taxable until the Supreme Court's final ruling. Case-Laws Income Tax Thu, 28 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66499