https://www.taxtmi.com/caselaws?id=238989 The Tribunal partially allowed the assessee's appeals for assessment years 2003-04 and 2004-05 and fully allowed the appeal for assessment year 2005-06. The Tribunal ruled in favor of the assessee on the issues of interest accrued but not realized on securities and the inapplicability of section 115JB to banking companies. However, it upheld the classification of interest on income-tax refunds as "income from other sources." en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 23 Oct 2013 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238989 The Tribunal partially allowed the assessee's appeals for assessment years 2003-04 and 2004-05 and fully allowed the appeal for assessment year 2005-06. The Tribunal ruled in favor of the assessee on the issues of interest accrued but not realized on securities and the inapplicability of section 115JB to banking companies. However, it upheld the classification of interest on income-tax refunds as "income from other sources." Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238989