https://www.taxtmi.com/caselaws?id=414921 The Tribunal held that the interest income in question did not belong to the assessee and was not taxable due to the overriding title in favor of DICGCI. The appeal was partly allowed on this technical issue, with other raised issues being dismissed as infructuous. The Tribunal decided against remitting the matter back to lower authorities, as the facts were sufficiently addressed in the record. en-us Thu, 30 Sep 2021 00:00:00 +0530 Fri, 19 Nov 2021 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414921 The Tribunal held that the interest income in question did not belong to the assessee and was not taxable due to the overriding title in favor of DICGCI. The appeal was partly allowed on this technical issue, with other raised issues being dismissed as infructuous. The Tribunal decided against remitting the matter back to lower authorities, as the facts were sufficiently addressed in the record. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414921