https://www.taxtmi.com/caselaws?id=375840 The Tribunal partly allowed the Revenue's appeal for statistical purposes. It upheld the deduction under Section 10AA for trading activities but remanded the issue of interest receipts classification back to the Assessing Officer for further examination. The Tribunal maintained its reliance on the previous decision for A.Y. 2011-12 in the assessee's case, dismissing the Revenue's arguments on this point. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 26 Feb 2019 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375840 The Tribunal partly allowed the Revenue's appeal for statistical purposes. It upheld the deduction under Section 10AA for trading activities but remanded the issue of interest receipts classification back to the Assessing Officer for further examination. The Tribunal maintained its reliance on the previous decision for A.Y. 2011-12 in the assessee's case, dismissing the Revenue's arguments on this point. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375840