https://www.taxtmi.com/caselaws?id=444074 The appeal of the assessee was partly allowed for statistical purposes. The disallowance of interest expenditure under Section 36(1)(iii) was set aside to determine the appropriate rate of interest for taxation. The gain from the sale of a capital asset was held to be taxable under "Capital gains" instead of "Income from other sources," allowing the ground of appeal. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sun, 08 Oct 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444074 The appeal of the assessee was partly allowed for statistical purposes. The disallowance of interest expenditure under Section 36(1)(iii) was set aside to determine the appropriate rate of interest for taxation. The gain from the sale of a capital asset was held to be taxable under "Capital gains" instead of "Income from other sources," allowing the ground of appeal. Case-Laws Income Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444074