https://www.taxtmi.com/caselaws?id=363500 The Tribunal allowed the appeal, granting the benefit of mutuality to the assessee and ruling that the disallowance under Section 40(a)(ia) was not warranted. The treatment of interest on bank deposits as income from other sources was deemed academic due to the mutuality exemption. en-us Fri, 18 May 2018 00:00:00 +0530 Fri, 13 Jul 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363500 The Tribunal allowed the appeal, granting the benefit of mutuality to the assessee and ruling that the disallowance under Section 40(a)(ia) was not warranted. The treatment of interest on bank deposits as income from other sources was deemed academic due to the mutuality exemption. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363500