https://www.taxtmi.com/caselaws?id=277592 The Tribunal partly allowed the assessee's appeal, ruling that pension payments to retired partners were a diversion of income by overriding title. The Tribunal directed verification and allowance of correct TDS credit and the correct levy of interest under Section 234D. It dismissed the Revenue's appeal, affirming that advances for services not yet rendered do not constitute income. en-us Fri, 25 Nov 2016 00:00:00 +0530 Thu, 13 Dec 2018 06:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277592 The Tribunal partly allowed the assessee's appeal, ruling that pension payments to retired partners were a diversion of income by overriding title. The Tribunal directed verification and allowance of correct TDS credit and the correct levy of interest under Section 234D. It dismissed the Revenue's appeal, affirming that advances for services not yet rendered do not constitute income. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277592