https://www.taxtmi.com/highlights?id=66435 Nature of Interest Income - The nexus between the deposits and business compulsions should decide the head of income under which the interest income is assessable. Accordingly, the AO may examine this issue afresh after affording adequate opportunity of being heard to the assessee. - AT en-us Tue, 08 Nov 2022 15:27:21 +0530 Tue, 08 Nov 2022 15:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66435 Nature of Interest Income - The nexus between the deposits and business compulsions should decide the head of income under which the interest income is assessable. Accordingly, the AO may examine this issue afresh after affording adequate opportunity of being heard to the assessee. - AT Highlights Income Tax Tue, 08 Nov 2022 15:27:21 +0530 https://www.taxtmi.com/highlights?id=66435