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    <title>2005 (3) TMI 408 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeals, upholding the classification of interest income as income from other sources and reversing the CIT(A)&#039;s decision on salary payments under section 40A(3). It sustained the CIT(A)&#039;s decisions on debenture issue expenses and interest expenses as revenue expenditure. The issue of commission and brokerage expenses was remanded for further examination. The Tribunal also remanded the assessee&#039;s appeal for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68201</link>
      <description>The Tribunal partly allowed the Revenue&#039;s appeals, upholding the classification of interest income as income from other sources and reversing the CIT(A)&#039;s decision on salary payments under section 40A(3). It sustained the CIT(A)&#039;s decisions on debenture issue expenses and interest expenses as revenue expenditure. The issue of commission and brokerage expenses was remanded for further examination. The Tribunal also remanded the assessee&#039;s appeal for statistical purposes.</description>
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      <pubDate>Thu, 24 Mar 2005 00:00:00 +0530</pubDate>
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