https://www.taxtmi.com/caselaws?id=248275 The Tribunal ruled in favor of the assessee, allowing interest income on delayed payment of sale proceeds to be treated as business income eligible for deduction under section 80IB. The decision was based on the Jurisdictional High Court's ruling in a similar case. The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. en-us Mon, 19 May 2014 00:00:00 +0530 Tue, 24 Feb 2015 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248275 The Tribunal ruled in favor of the assessee, allowing interest income on delayed payment of sale proceeds to be treated as business income eligible for deduction under section 80IB. The decision was based on the Jurisdictional High Court's ruling in a similar case. The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248275