https://www.taxtmi.com/caselaws?id=216452 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. The speculative income was assessed at Rs. 37,04,470/-, in line with the Explanation to Section 73. Additionally, the interest paid for late SEBI dues was considered compensatory and deductible under Section 37. The revenue's appeal was entirely dismissed. en-us Fri, 27 Jul 2012 00:00:00 +0530 Wed, 14 Sep 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216452 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. The speculative income was assessed at Rs. 37,04,470/-, in line with the Explanation to Section 73. Additionally, the interest paid for late SEBI dues was considered compensatory and deductible under Section 37. The revenue's appeal was entirely dismissed. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216452