https://www.taxtmi.com/caselaws?id=329501 The Tribunal partially allowed the appeal, deleting the addition of commission income for the current year and upholding the classification of loan processing fees as capital expenditure. The judgment emphasized the importance of following regular accounting practices in determining the taxability of income and the treatment of expenses related to capital assets. en-us Wed, 08 Jun 2016 00:00:00 +0530 Mon, 04 Jul 2016 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329501 The Tribunal partially allowed the appeal, deleting the addition of commission income for the current year and upholding the classification of loan processing fees as capital expenditure. The judgment emphasized the importance of following regular accounting practices in determining the taxability of income and the treatment of expenses related to capital assets. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329501