https://www.taxtmi.com/caselaws?id=292844 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee, dismissing all appeals by the revenue. The issues revolved around the disallowance of deduction under section 10B for miscellaneous income, admitting an additional claim under section 10B, disallowance of interest on an interest-free loan, and the classification of miscellaneous income as the main business activity. The Tribunal found no merit in the revenue's grounds and affirmed the CIT(A)'s rulings. The judgment was delivered on November 20, 2014. en-us Thu, 20 Nov 2014 00:00:00 +0530 Sat, 18 Dec 2021 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292844 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee, dismissing all appeals by the revenue. The issues revolved around the disallowance of deduction under section 10B for miscellaneous income, admitting an additional claim under section 10B, disallowance of interest on an interest-free loan, and the classification of miscellaneous income as the main business activity. The Tribunal found no merit in the revenue's grounds and affirmed the CIT(A)'s rulings. The judgment was delivered on November 20, 2014. Case-Laws Income Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292844