https://www.taxtmi.com/caselaws?id=243483 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision, ruling that the amounts for the parties in question did not qualify as income under section 41(1). Consequently, the cross objection by the assessee was dismissed, resulting in the rejection of both the Revenue's appeal and the assessee's cross objection. The order was issued on August 21, 2013. en-us Wed, 21 Aug 2013 00:00:00 +0530 Mon, 03 Feb 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243483 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision, ruling that the amounts for the parties in question did not qualify as income under section 41(1). Consequently, the cross objection by the assessee was dismissed, resulting in the rejection of both the Revenue's appeal and the assessee's cross objection. The order was issued on August 21, 2013. Case-Laws Income Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243483