https://www.taxtmi.com/caselaws?id=214610 The Tribunal partly allowed the appeal, emphasizing the unjustified exclusion of interest income and remitting the case for clarification on miscellaneous income. Issues regarding the speaking order, interest charges under section 234B, and penalty proceedings were deemed consequential and not extensively addressed in the judgment. en-us Fri, 15 Jun 2012 00:00:00 +0530 Sat, 07 Jul 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214610 The Tribunal partly allowed the appeal, emphasizing the unjustified exclusion of interest income and remitting the case for clarification on miscellaneous income. Issues regarding the speaking order, interest charges under section 234B, and penalty proceedings were deemed consequential and not extensively addressed in the judgment. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214610