https://www.taxtmi.com/caselaws?id=358602 The Tribunal upheld the decision of the lower authorities, confirming that interest on the income tax refund was chargeable to tax in the relevant assessment year, even if not directly received by the appellant but adjusted against an outstanding demand. The appeal was dismissed, and the taxation of the interest amount was upheld. en-us Wed, 11 Apr 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358602 The Tribunal upheld the decision of the lower authorities, confirming that interest on the income tax refund was chargeable to tax in the relevant assessment year, even if not directly received by the appellant but adjusted against an outstanding demand. The appeal was dismissed, and the taxation of the interest amount was upheld. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358602