https://www.taxtmi.com/caselaws?id=176372 The Tribunal upheld the decision to treat the surrendered income as deemed income under section 69A, separate from business income, disallowing set off against business losses. The appeal was dismissed, affirming the CIT(A)'s order. en-us Fri, 30 Apr 2010 00:00:00 +0530 Mon, 21 Dec 2015 13:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176372 The Tribunal upheld the decision to treat the surrendered income as deemed income under section 69A, separate from business income, disallowing set off against business losses. The appeal was dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176372