https://www.taxtmi.com/caselaws?id=309003 The Tribunal allowed the assessee's appeals for statistical purposes, remanding several issues to the Assessing Officer for fresh adjudication. The Tribunal dismissed the Revenue's appeals, upholding the decisions of the Commissioner of Income Tax (Appeals) on various grounds, including disallowance of guarantee fees and cost of raising finance, classification of interest income, and treatment of miscellaneous receipts as business income. en-us Wed, 24 Aug 2022 00:00:00 +0530 Sun, 06 Aug 2023 22:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309003 The Tribunal allowed the assessee's appeals for statistical purposes, remanding several issues to the Assessing Officer for fresh adjudication. The Tribunal dismissed the Revenue's appeals, upholding the decisions of the Commissioner of Income Tax (Appeals) on various grounds, including disallowance of guarantee fees and cost of raising finance, classification of interest income, and treatment of miscellaneous receipts as business income. Case-Laws Income Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309003