https://www.taxtmi.com/caselaws?id=58691 The Tribunal allowed relief under section 80-O for the assessee on the gross receipt of consultancy fees without any deduction for expenses. The decision was based on the Cloth Traders (P.) Ltd. case, determining that the interest income should be included in the gross total income. Consequently, the total income for the year was adjusted to nil, and the assessment was modified accordingly. en-us Fri, 03 Feb 1984 00:00:00 +0530 Tue, 21 Dec 2010 15:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58691 The Tribunal allowed relief under section 80-O for the assessee on the gross receipt of consultancy fees without any deduction for expenses. The decision was based on the Cloth Traders (P.) Ltd. case, determining that the interest income should be included in the gross total income. Consequently, the total income for the year was adjusted to nil, and the assessment was modified accordingly. Case-Laws Income Tax Fri, 03 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58691