https://www.taxtmi.com/caselaws?id=187828 The appeal by the Revenue challenging the deletion of an addition of interest earned on an infrastructure development fund for A.Y. 2006-07 was dismissed. The Tribunal upheld the ldCIT(A)'s decision, relying on the doctrine of stare decisis as a similar issue had been previously decided in favor of the assessee by the Tribunal and not overturned by the High Court. The deletion of the addition was based on the previous decision and legal principles, resulting in the issue being resolved in favor of the Revenue. en-us Mon, 05 Apr 2010 00:00:00 +0530 Tue, 08 Nov 2016 13:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187828 The appeal by the Revenue challenging the deletion of an addition of interest earned on an infrastructure development fund for A.Y. 2006-07 was dismissed. The Tribunal upheld the ldCIT(A)'s decision, relying on the doctrine of stare decisis as a similar issue had been previously decided in favor of the assessee by the Tribunal and not overturned by the High Court. The deletion of the addition was based on the previous decision and legal principles, resulting in the issue being resolved in favor of the Revenue. Case-Laws Income Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187828