https://www.taxtmi.com/caselaws?id=222119 The appeal filed by the Revenue was partly allowed. The Tribunal upheld the CIT(A)'s decisions on grounds 1 to 4, dismissing the Revenue's contentions. However, on ground 5 concerning the treatment of interest receipt as part of the assessee's income of growing and manufacturing tea, the Tribunal reversed the CIT(A)'s decision and allowed the Revenue's claim. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 01 Nov 2013 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222119 The appeal filed by the Revenue was partly allowed. The Tribunal upheld the CIT(A)'s decisions on grounds 1 to 4, dismissing the Revenue's contentions. However, on ground 5 concerning the treatment of interest receipt as part of the assessee's income of growing and manufacturing tea, the Tribunal reversed the CIT(A)'s decision and allowed the Revenue's claim. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222119