https://www.taxtmi.com/caselaws?id=282968 The Revenue's appeal was partly allowed for statistical purposes. The tribunal upheld the Ld. Commissioner's decision on the Transportation and Infrastructure Utilisation Fund (TIUF) and bank interest issue, citing past tribunal decisions in favor of the assessee. However, the tribunal remitted the leave encashment issue back to the Assessing Officer for fresh consideration in light of the Hon'ble Apex Court decision in Bharat Earth Movers [2000] 245 ITR 428. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 02 Sep 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282968 The Revenue's appeal was partly allowed for statistical purposes. The tribunal upheld the Ld. Commissioner's decision on the Transportation and Infrastructure Utilisation Fund (TIUF) and bank interest issue, citing past tribunal decisions in favor of the assessee. However, the tribunal remitted the leave encashment issue back to the Assessing Officer for fresh consideration in light of the Hon'ble Apex Court decision in Bharat Earth Movers [2000] 245 ITR 428. Case-Laws Income Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282968