https://www.taxtmi.com/caselaws?id=58557 The Tribunal classified the interest income earned by the assessee as business income, considering it directly related to the construction business. However, the profit of Rs. 6,60,000 from a property sale was deemed income from other sources, distinct from the construction business activities. The appeal was partially allowed, with the interest income to be included in business income upon project completion and the Rs. 6,60,000 to be separately assessed as income from other sources in the relevant assessment year. en-us Sat, 31 Mar 1984 00:00:00 +0530 Mon, 20 Dec 2010 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58557 The Tribunal classified the interest income earned by the assessee as business income, considering it directly related to the construction business. However, the profit of Rs. 6,60,000 from a property sale was deemed income from other sources, distinct from the construction business activities. The appeal was partially allowed, with the interest income to be included in business income upon project completion and the Rs. 6,60,000 to be separately assessed as income from other sources in the relevant assessment year. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58557