https://www.taxtmi.com/caselaws?id=274639 The Tribunal allowed the appeal filed by the assessee, holding that the interest earned from temporary deposits was inextricably linked with the construction of the plant and manufacturing unit. The interest was treated as income from business, to be adjusted against capital work-in-progress, and not as income from other sources. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 27 Aug 2018 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274639 The Tribunal allowed the appeal filed by the assessee, holding that the interest earned from temporary deposits was inextricably linked with the construction of the plant and manufacturing unit. The interest was treated as income from business, to be adjusted against capital work-in-progress, and not as income from other sources. Case-Laws Income Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274639