https://www.taxtmi.com/caselaws?id=239727 The Tribunal upheld the CIT(A)'s decision to disallow the addition of Rs.34,58,116/- on account of sticky advances, confirming that interest on Non-Performing Assets (NPAs) should not be included in taxable income until actually received. The appeal of the Revenue was dismissed, emphasizing the concept of real income and the applicability of Section 43D to cooperative banks like the assessee. en-us Thu, 28 Mar 2013 00:00:00 +0530 Tue, 19 Nov 2013 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239727 The Tribunal upheld the CIT(A)'s decision to disallow the addition of Rs.34,58,116/- on account of sticky advances, confirming that interest on Non-Performing Assets (NPAs) should not be included in taxable income until actually received. The appeal of the Revenue was dismissed, emphasizing the concept of real income and the applicability of Section 43D to cooperative banks like the assessee. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239727