https://www.taxtmi.com/caselaws?id=463288 Interest income was held not to have accrued where the investee companies requested waiver and the assessee accepted that request, leaving no acknowledged interest liability. On that factual foundation, the Tribunal concluded that the claimed return depended on future contingencies and was therefore not taxable as accrued income under the Indo-Cyprus DTAA. Because the issue turned on these factual findings, the Court found no substantial question of law and declined to interfere, including on the asserted transfer pricing objection. en-us Mon, 11 Jul 2022 00:00:00 +0530 Fri, 22 Aug 2025 08:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463288 Interest income was held not to have accrued where the investee companies requested waiver and the assessee accepted that request, leaving no acknowledged interest liability. On that factual foundation, the Tribunal concluded that the claimed return depended on future contingencies and was therefore not taxable as accrued income under the Indo-Cyprus DTAA. Because the issue turned on these factual findings, the Court found no substantial question of law and declined to interfere, including on the asserted transfer pricing objection. Case-Laws Income Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463288