https://www.taxtmi.com/caselaws?id=179746 The appeals were partly allowed for statistical purposes, with ground No. 2 dismissed, and ground No. 3 remitted back to the CIT (A) for reconsideration. The Tribunal clarified the delay in filing appeals, upheld the taxability of interest income based on mutuality principles, and remitted the issue of set off of operational loss against assessed income for further consideration, ensuring a comprehensive examination of each issue. en-us Thu, 20 Feb 2014 00:00:00 +0530 Wed, 09 Mar 2016 11:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179746 The appeals were partly allowed for statistical purposes, with ground No. 2 dismissed, and ground No. 3 remitted back to the CIT (A) for reconsideration. The Tribunal clarified the delay in filing appeals, upheld the taxability of interest income based on mutuality principles, and remitted the issue of set off of operational loss against assessed income for further consideration, ensuring a comprehensive examination of each issue. Case-Laws Income Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179746