https://www.taxtmi.com/caselaws?id=386662 The tribunal upheld the disallowance of the guarantee fee on bonds, considering the interest earned on fixed deposits from unutilized funds as income of the assessee, to be shown in the relevant assessment year. The tribunal emphasized the importance of following legal procedures and producing necessary documentation to support claims during the appeal process. en-us Tue, 01 Oct 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386662 The tribunal upheld the disallowance of the guarantee fee on bonds, considering the interest earned on fixed deposits from unutilized funds as income of the assessee, to be shown in the relevant assessment year. The tribunal emphasized the importance of following legal procedures and producing necessary documentation to support claims during the appeal process. Case-Laws Income Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386662