https://www.taxtmi.com/caselaws?id=213236 The Tribunal dismissed the Revenue's appeal regarding the treatment of sales tax refund as income, as it was not previously allowed as a deduction. The estimation of commission from sub-contracts was upheld as reasonable. The interest on TDS was treated as income from other sources, and the deduction under section 80IA(4)(i) for profits from infrastructure projects was allowed for the assessee engaged in developing infrastructure facilities, based on entrepreneurial and investment risks involved. The Tribunal's decisions emphasized the importance of clear evidence and proper application of legal provisions. en-us Fri, 16 Mar 2012 00:00:00 +0530 Thu, 26 Feb 2026 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213236 The Tribunal dismissed the Revenue's appeal regarding the treatment of sales tax refund as income, as it was not previously allowed as a deduction. The estimation of commission from sub-contracts was upheld as reasonable. The interest on TDS was treated as income from other sources, and the deduction under section 80IA(4)(i) for profits from infrastructure projects was allowed for the assessee engaged in developing infrastructure facilities, based on entrepreneurial and investment risks involved. The Tribunal's decisions emphasized the importance of clear evidence and proper application of legal provisions. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213236