https://www.taxtmi.com/caselaws?id=415643 The court partially allowed the appeal, with substantial questions (a) to (c) decided in favor of the Revenue and questions (d) and (e) in favor of the assessee. The court upheld the classification of income as house property, disallowed the provision for commission payment, rejected treating interest component in foreign exchange gain as revenue, and allowed the deduction for unrealized foreign exchange capital gain. en-us Thu, 26 Aug 2021 00:00:00 +0530 Thu, 09 Dec 2021 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415643 The court partially allowed the appeal, with substantial questions (a) to (c) decided in favor of the Revenue and questions (d) and (e) in favor of the assessee. The court upheld the classification of income as house property, disallowed the provision for commission payment, rejected treating interest component in foreign exchange gain as revenue, and allowed the deduction for unrealized foreign exchange capital gain. Case-Laws Income Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415643