https://www.taxtmi.com/caselaws?id=186756 The Tribunal's decision favored the assessee on various issues, allowing the adoption of the cash method of accounting, treating gains as Long Term Capital Gains (LTCG), permitting claims under section 54EC, and deleting additions of accrued interest. The Tribunal also clarified the status of the assessee as 'Individual' rather than 'Trust' and allowed certain expenses disallowed by the Assessing Officer under section 14A. en-us Fri, 15 Feb 2013 00:00:00 +0530 Thu, 29 Sep 2016 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186756 The Tribunal's decision favored the assessee on various issues, allowing the adoption of the cash method of accounting, treating gains as Long Term Capital Gains (LTCG), permitting claims under section 54EC, and deleting additions of accrued interest. The Tribunal also clarified the status of the assessee as 'Individual' rather than 'Trust' and allowed certain expenses disallowed by the Assessing Officer under section 14A. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186756