https://www.taxtmi.com/caselaws?id=296406 The Tribunal classified income from managing an IT Park as "business income," directed reassessment for interest expenditure under the head of "business," treated income from IT Park operations as "business income," and held share premium account balance not as accumulated profits for sec.2(22)(e) purposes. The appeals by both parties were allowed for statistical purposes. en-us Fri, 15 May 2015 00:00:00 +0530 Tue, 20 Jul 2021 10:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296406 The Tribunal classified income from managing an IT Park as "business income," directed reassessment for interest expenditure under the head of "business," treated income from IT Park operations as "business income," and held share premium account balance not as accumulated profits for sec.2(22)(e) purposes. The appeals by both parties were allowed for statistical purposes. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296406