https://www.taxtmi.com/caselaws?id=355731 The Tribunal dismissed the revenue's appeals and allowed the assessee's cross objections. The interest income on fixed deposits was deemed capital receipts and not taxable under "income from other sources." The reduction of expenses under Section 14A was found inapplicable as the assessee had not claimed any expenses. The judgment was pronounced on 15/02/2018. en-us Thu, 15 Feb 2018 00:00:00 +0530 Sat, 17 Feb 2018 06:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355731 The Tribunal dismissed the revenue's appeals and allowed the assessee's cross objections. The interest income on fixed deposits was deemed capital receipts and not taxable under "income from other sources." The reduction of expenses under Section 14A was found inapplicable as the assessee had not claimed any expenses. The judgment was pronounced on 15/02/2018. Case-Laws Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355731