https://www.taxtmi.com/caselaws?id=401743 The Tribunal ruled in favor of the Revenue on issues related to the treatment of IDC & IAC receipts and interest income from FDRs as taxable income. However, the Tribunal sided with the assessee regarding the denial of accumulation benefit under Section 11(2) and the non-condonation of delay in filing Form 10 electronically. The appeal was partially allowed, with the decision announced on 24.08.2020. en-us Mon, 24 Aug 2020 00:00:00 +0530 Wed, 16 Dec 2020 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401743 The Tribunal ruled in favor of the Revenue on issues related to the treatment of IDC & IAC receipts and interest income from FDRs as taxable income. However, the Tribunal sided with the assessee regarding the denial of accumulation benefit under Section 11(2) and the non-condonation of delay in filing Form 10 electronically. The appeal was partially allowed, with the decision announced on 24.08.2020. Case-Laws Income Tax Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401743