https://www.taxtmi.com/caselaws?id=408316 The Tribunal upheld the CIT(A)'s orders, confirming the deletion of additions related to interest on FDs and unutilized revenue grants, and the deletion of the penalty under section 271(1)(c). The Tribunal emphasized the change in government policy, the principle of consistency, and the concept of diversion of income by overriding title. en-us Tue, 01 Jun 2021 00:00:00 +0530 Mon, 07 Jun 2021 08:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408316 The Tribunal upheld the CIT(A)'s orders, confirming the deletion of additions related to interest on FDs and unutilized revenue grants, and the deletion of the penalty under section 271(1)(c). The Tribunal emphasized the change in government policy, the principle of consistency, and the concept of diversion of income by overriding title. Case-Laws Income Tax Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408316