https://www.taxtmi.com/caselaws?id=179595 The Court upheld the Tribunal's decision to treat the interest amount received on short term deposit as income from 'Other sources' rather than as income from business for the purpose of section 80HHC relief under the Income-tax Act, 1961. The appeal by M/s. Southern Cashew Exporters against the Income-tax Appellate Tribunal's order for the assessment year 1994-95 was dismissed, with the Court finding no merit in the appeal based on previous judgments against the assessee. en-us Thu, 13 Feb 2003 00:00:00 +0530 Fri, 04 Mar 2016 18:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179595 The Court upheld the Tribunal's decision to treat the interest amount received on short term deposit as income from 'Other sources' rather than as income from business for the purpose of section 80HHC relief under the Income-tax Act, 1961. The appeal by M/s. Southern Cashew Exporters against the Income-tax Appellate Tribunal's order for the assessment year 1994-95 was dismissed, with the Court finding no merit in the appeal based on previous judgments against the assessee. Case-Laws Income Tax Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179595