https://www.taxtmi.com/caselaws?id=67114 The Tribunal allowed the appeals and cross-objections in favor of the assessee. The interest income of the minor was considered as part of the assessee's income due to the admission to partnership benefits. The delay in filing cross-objections was condoned to prevent further litigation. The interest charged under section 217 for the three years was deleted based on arguments and case circumstances. The Tribunal reversed the AAC's orders and restored those of the ITO for the relevant assessment years. en-us Fri, 18 May 1990 00:00:00 +0530 Wed, 09 Mar 2011 11:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67114 The Tribunal allowed the appeals and cross-objections in favor of the assessee. The interest income of the minor was considered as part of the assessee's income due to the admission to partnership benefits. The delay in filing cross-objections was condoned to prevent further litigation. The interest charged under section 217 for the three years was deleted based on arguments and case circumstances. The Tribunal reversed the AAC's orders and restored those of the ITO for the relevant assessment years. Case-Laws Income Tax Fri, 18 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67114