https://www.taxtmi.com/caselaws?id=349470 The Tribunal held that Section 115JA does not apply to a banking company, dismissing the revenue's appeal. Regarding interest under Section 234D, the Tribunal reversed the CIT(A)'s decision and allowed the revenue's appeal. The classification of income from the sale of investments was upheld in favor of the assessee, dismissing the revenue's appeal. The final order resulted in the dismissal of certain appeals and the partial allowance of others. en-us Wed, 04 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349470 The Tribunal held that Section 115JA does not apply to a banking company, dismissing the revenue's appeal. Regarding interest under Section 234D, the Tribunal reversed the CIT(A)'s decision and allowed the revenue's appeal. The classification of income from the sale of investments was upheld in favor of the assessee, dismissing the revenue's appeal. The final order resulted in the dismissal of certain appeals and the partial allowance of others. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349470