https://www.taxtmi.com/caselaws?id=393135 The Tribunal allowed the appeal, ruling that the surrendered amount should be taxed as business income, not under section 115BBE read with section 69A, and the assessee is eligible for deduction under section 80JJA. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 06 Mar 2020 12:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393135 The Tribunal allowed the appeal, ruling that the surrendered amount should be taxed as business income, not under section 115BBE read with section 69A, and the assessee is eligible for deduction under section 80JJA. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393135