https://www.taxtmi.com/caselaws?id=442749 The Tribunal upheld the Commissioner (Appeals)' decisions regarding the capitalization of interest on Fixed Deposit Receipts (FDRs) and the addition of share premium. The Tribunal emphasized the importance of consistency in applying legal principles and supporting evidence in tax assessments, ultimately dismissing the Revenue's appeal. en-us Thu, 06 Jul 2023 00:00:00 +0530 Sat, 09 Sep 2023 09:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442749 The Tribunal upheld the Commissioner (Appeals)' decisions regarding the capitalization of interest on Fixed Deposit Receipts (FDRs) and the addition of share premium. The Tribunal emphasized the importance of consistency in applying legal principles and supporting evidence in tax assessments, ultimately dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442749