https://www.taxtmi.com/caselaws?id=19231 The High Court ruled against the assessee for the assessment year 1981-82, finding that the assessment was made within the extended period of limitation. However, for the assessment year 1982-83, the Court sided with the assessee, concluding that the interest on the fixed deposit did not accrue during the relevant year, and its inclusion in the total income was not justified. en-us Tue, 07 Apr 1992 00:00:00 +0530 Wed, 04 Nov 2009 17:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19231 The High Court ruled against the assessee for the assessment year 1981-82, finding that the assessment was made within the extended period of limitation. However, for the assessment year 1982-83, the Court sided with the assessee, concluding that the interest on the fixed deposit did not accrue during the relevant year, and its inclusion in the total income was not justified. Case-Laws Income Tax Tue, 07 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19231