https://www.taxtmi.com/caselaws?id=268577 The Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner of Income Tax (Appeals) regarding the allowability of amortization of premium on investments in Government Securities Held to Maturity (HTM). The Tribunal relied on previous favorable decisions for the assessee, relevant CBDT instructions, and RBI guidelines to support its ruling. The consistent rulings in favor of the assessee on this issue led to the dismissal of the Revenue's appeal. en-us Mon, 31 Aug 2015 00:00:00 +0530 Fri, 27 Nov 2015 23:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268577 The Tribunal dismissed the Revenue's appeal and upheld the decision of the Commissioner of Income Tax (Appeals) regarding the allowability of amortization of premium on investments in Government Securities Held to Maturity (HTM). The Tribunal relied on previous favorable decisions for the assessee, relevant CBDT instructions, and RBI guidelines to support its ruling. The consistent rulings in favor of the assessee on this issue led to the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268577