https://www.taxtmi.com/caselaws?id=28862 The High Court of Calcutta ruled in favor of the assessee, affirming the Tribunal's decision that the assessee was entitled to relief under section 86A of the Income-tax Act for the assessment year 1968-69. The court emphasized granting relief on the entire amount of interest in the total income, consistent with previous judicial decisions and principles. The judgment underscored the importance of uniform interpretation of tax provisions for fair treatment of taxpayers, directing the Income Tax Officer to recompute the tax amount accordingly. en-us Tue, 22 Sep 1981 00:00:00 +0530 Mon, 08 Mar 2010 12:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28862 The High Court of Calcutta ruled in favor of the assessee, affirming the Tribunal's decision that the assessee was entitled to relief under section 86A of the Income-tax Act for the assessment year 1968-69. The court emphasized granting relief on the entire amount of interest in the total income, consistent with previous judicial decisions and principles. The judgment underscored the importance of uniform interpretation of tax provisions for fair treatment of taxpayers, directing the Income Tax Officer to recompute the tax amount accordingly. Case-Laws Income Tax Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28862