https://www.taxtmi.com/caselaws?id=403318 The Tribunal directed the CIT(A) to adjudicate the alternative ground raised by the assessee regarding the cost of construction, emphasizing the need for a comprehensive resolution of the issues involved. The Tribunal refrained from addressing the primary issue of treating the debenture proceeds as business income, focusing on ensuring the completeness of the appellate process. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 25 Jan 2021 11:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403318 The Tribunal directed the CIT(A) to adjudicate the alternative ground raised by the assessee regarding the cost of construction, emphasizing the need for a comprehensive resolution of the issues involved. The Tribunal refrained from addressing the primary issue of treating the debenture proceeds as business income, focusing on ensuring the completeness of the appellate process. Case-Laws Income Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403318