https://www.taxtmi.com/caselaws?id=272040 The Tribunal allowed the appeal of the assessee concerning the treatment of trial run income from berth hire charges, directing its adjustment against pre-operative expenses. On the issue of work-in-progress related to TDS certificates, the Tribunal instructed the AO to verify if the income was disclosed in the subsequent year and delete the addition if confirmed, partially allowing the appeal for statistical purposes. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 25 Feb 2016 23:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272040 The Tribunal allowed the appeal of the assessee concerning the treatment of trial run income from berth hire charges, directing its adjustment against pre-operative expenses. On the issue of work-in-progress related to TDS certificates, the Tribunal instructed the AO to verify if the income was disclosed in the subsequent year and delete the addition if confirmed, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272040