https://www.taxtmi.com/caselaws?id=336914 The court upheld the Tribunal's decision, confirming that the security deposits should be treated as capital receipts and not as income. The substantial question of law was answered in favor of the assessee and against the Revenue, leading to the dismissal of the Revenue's appeals. en-us Wed, 16 Nov 2016 00:00:00 +0530 Tue, 09 May 2017 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336914 The court upheld the Tribunal's decision, confirming that the security deposits should be treated as capital receipts and not as income. The substantial question of law was answered in favor of the assessee and against the Revenue, leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336914