https://www.taxtmi.com/caselaws?id=435215 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions on various grounds, including the alleged violation of Rule 46A, justification for invoking Section 145(3) of the Income Tax Act, and classification of transactions as speculative under Section 43(5). The Tribunal confirmed interest income from FDRs as business income but classified interest from parties as 'Income from other sources.' The order was pronounced on 23.02.2023. en-us Thu, 23 Feb 2023 00:00:00 +0530 Tue, 14 Mar 2023 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435215 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions on various grounds, including the alleged violation of Rule 46A, justification for invoking Section 145(3) of the Income Tax Act, and classification of transactions as speculative under Section 43(5). The Tribunal confirmed interest income from FDRs as business income but classified interest from parties as 'Income from other sources.' The order was pronounced on 23.02.2023. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435215