https://www.taxtmi.com/caselaws?id=236965 The tribunal set aside the Commissioner of Income-tax's order, determining that the Assessing Officer's order was not erroneous or prejudicial to Revenue. The tribunal upheld the validity of the BOT asset transfer and the exemption under Section 47(iv). The appeal was allowed, and the Rs. 125 crores received by the assessee was not taxable as income from other sources. en-us Wed, 16 Jan 2013 00:00:00 +0530 Wed, 30 Mar 2016 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236965 The tribunal set aside the Commissioner of Income-tax's order, determining that the Assessing Officer's order was not erroneous or prejudicial to Revenue. The tribunal upheld the validity of the BOT asset transfer and the exemption under Section 47(iv). The appeal was allowed, and the Rs. 125 crores received by the assessee was not taxable as income from other sources. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236965