https://www.taxtmi.com/caselaws?id=367889 The appeal filed by the assessee was allowed in full by the Tribunal. The Tribunal ruled in favor of the assessee on all contested issues, recognizing the corpus fund as a capital receipt, allowing depreciation, and determining that interest income should not be treated as income from other sources. The issues of jurisdiction and interest under sections 234A, 234B, and 234C were resolved in favor of the assessee based on the primary rulings. en-us Mon, 24 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367889 The appeal filed by the assessee was allowed in full by the Tribunal. The Tribunal ruled in favor of the assessee on all contested issues, recognizing the corpus fund as a capital receipt, allowing depreciation, and determining that interest income should not be treated as income from other sources. The issues of jurisdiction and interest under sections 234A, 234B, and 234C were resolved in favor of the assessee based on the primary rulings. Case-Laws Income Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367889