https://www.taxtmi.com/caselaws?id=360438 The Revenue's appeal for A.Y. 2010-11 was allowed, as rental income and service fee received from M/s. Reliance Industries Ltd. were not considered eligible for the mutuality principle. In A.Y. 2011-12, the assessee's appeal was dismissed, with interest income categorized as "income from other sources" and rental income/service fee treated as per the Revenue's arguments from the previous year. The judgment emphasized the specific facts and legal principles governing the transactions between the parties. en-us Wed, 09 May 2018 00:00:00 +0530 Wed, 16 May 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360438 The Revenue's appeal for A.Y. 2010-11 was allowed, as rental income and service fee received from M/s. Reliance Industries Ltd. were not considered eligible for the mutuality principle. In A.Y. 2011-12, the assessee's appeal was dismissed, with interest income categorized as "income from other sources" and rental income/service fee treated as per the Revenue's arguments from the previous year. The judgment emphasized the specific facts and legal principles governing the transactions between the parties. Case-Laws Income Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360438