https://www.taxtmi.com/caselaws?id=69589 The Tribunal upheld the CIT (Appeals)'s decisions, confirming interest income as business income, allowing the sea food business loss deduction, denying section 10A exemption for interest income, and ruling that income from the Kandla Unit should be taxed in the assessee's hands until the date of legal transfer. The assessee's appeal for the assessment year 1984-85 was dismissed, with a provision for income exclusion post-transfer date if evidence is provided. en-us Tue, 27 Feb 1996 00:00:00 +0530 Thu, 07 Apr 2011 17:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69589 The Tribunal upheld the CIT (Appeals)'s decisions, confirming interest income as business income, allowing the sea food business loss deduction, denying section 10A exemption for interest income, and ruling that income from the Kandla Unit should be taxed in the assessee's hands until the date of legal transfer. The assessee's appeal for the assessment year 1984-85 was dismissed, with a provision for income exclusion post-transfer date if evidence is provided. Case-Laws Income Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69589