https://www.taxtmi.com/caselaws?id=342267 The Tribunal partly allowed the appeals of both the assessee and the Department. The sales tax refund was considered part of business receipts, the interest income was treated as business income, and the trading addition based on the estimated Net Profit rate was deleted. en-us Tue, 25 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342267 The Tribunal partly allowed the appeals of both the assessee and the Department. The sales tax refund was considered part of business receipts, the interest income was treated as business income, and the trading addition based on the estimated Net Profit rate was deleted. Case-Laws Income Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342267