https://www.taxtmi.com/caselaws?id=219270 The Tribunal allowed the appeal, directing the deletion of the addition related to the forfeiture of deposit and the disallowance of interest under Section 36(1)(iii) of the Income Tax Act. The judgment highlighted the significance of considering the nature of the receipt and the source of funds in determining taxability. en-us Fri, 08 Jun 2012 00:00:00 +0530 Sun, 09 Dec 2012 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219270 The Tribunal allowed the appeal, directing the deletion of the addition related to the forfeiture of deposit and the disallowance of interest under Section 36(1)(iii) of the Income Tax Act. The judgment highlighted the significance of considering the nature of the receipt and the source of funds in determining taxability. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219270