https://www.taxtmi.com/caselaws?id=240158 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee regarding the deletion of additions related to usance interest, bank interest classification, foreign exchange fluctuation loss, employees' contribution to gratuity fund, classification of miscellaneous income, and accrual of interest receivable. The Revenue's appeals for assessment years 2002-03 and 2003-04 were partly allowed, while the appeal for A.Y. 2004-05 and the assessee's Cross Objections for assessment years 2002-03 and 2004-05 were dismissed. en-us Wed, 10 Apr 2013 00:00:00 +0530 Thu, 17 Mar 2016 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240158 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee regarding the deletion of additions related to usance interest, bank interest classification, foreign exchange fluctuation loss, employees' contribution to gratuity fund, classification of miscellaneous income, and accrual of interest receivable. The Revenue's appeals for assessment years 2002-03 and 2003-04 were partly allowed, while the appeal for A.Y. 2004-05 and the assessee's Cross Objections for assessment years 2002-03 and 2004-05 were dismissed. Case-Laws Income Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240158