https://www.taxtmi.com/caselaws?id=118693 The Tribunal held that Badla income should be treated as interest income from loans and advances, supporting the assessee's argument that the loss from share trading activities was a business loss, not speculation loss. The revenue's appeals for both assessment years were dismissed based on this analysis. en-us Wed, 26 Oct 2005 00:00:00 +0530 Thu, 05 Jul 2012 11:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118693 The Tribunal held that Badla income should be treated as interest income from loans and advances, supporting the assessee's argument that the loss from share trading activities was a business loss, not speculation loss. The revenue's appeals for both assessment years were dismissed based on this analysis. Case-Laws Income Tax Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118693