https://www.taxtmi.com/caselaws?id=119031 The tribunal upheld the decision to treat the interest income earned by the appellant as income from other sources rather than as part of the business activity. The tribunal found that the interest income was not integral to the appellant's export business but rather incidental to surplus funds management. Relying on precedents and principles established by the Rajasthan High Court, the tribunal concluded that the interest income should be assessed as income from other sources due to the lack of evidence showing the appellant's regular engagement in money-lending activities as a systematic business. en-us Tue, 10 May 2005 00:00:00 +0530 Sat, 07 Jul 2012 15:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119031 The tribunal upheld the decision to treat the interest income earned by the appellant as income from other sources rather than as part of the business activity. The tribunal found that the interest income was not integral to the appellant's export business but rather incidental to surplus funds management. Relying on precedents and principles established by the Rajasthan High Court, the tribunal concluded that the interest income should be assessed as income from other sources due to the lack of evidence showing the appellant's regular engagement in money-lending activities as a systematic business. Case-Laws Income Tax Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119031