https://www.taxtmi.com/caselaws?id=70171 The Tribunal set aside the lower authorities' decision and directed the Income Tax Officer to examine the nature of funds advanced by the minor to the firms to determine the inclusion of interest under the IT Act, 1961. The case was remanded for further assessment, emphasizing the importance of establishing the source of funds to ensure compliance with legal principles. en-us Thu, 22 Jun 1978 00:00:00 +0530 Thu, 14 Apr 2011 17:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70171 The Tribunal set aside the lower authorities' decision and directed the Income Tax Officer to examine the nature of funds advanced by the minor to the firms to determine the inclusion of interest under the IT Act, 1961. The case was remanded for further assessment, emphasizing the importance of establishing the source of funds to ensure compliance with legal principles. Case-Laws Income Tax Thu, 22 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70171