https://www.taxtmi.com/caselaws?id=60306 The Tribunal ruled that the excise duty rebate of Rs. 26,13,819 received by the assessee for the assessment year 1985-86 did not constitute income and was correctly excluded from the assessment. The Tribunal held that amounts received under interim court orders pending final adjudication do not qualify as income. The decision was based on the principle that such amounts should exhibit characteristics of income, which was not the case here due to the ongoing dispute. Details on the disallowance of expenses on running and maintenance of Jeeps and cars under section 37(3A) were not provided in the text. en-us Mon, 09 Dec 1991 00:00:00 +0530 Tue, 04 Jan 2011 16:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60306 The Tribunal ruled that the excise duty rebate of Rs. 26,13,819 received by the assessee for the assessment year 1985-86 did not constitute income and was correctly excluded from the assessment. The Tribunal held that amounts received under interim court orders pending final adjudication do not qualify as income. The decision was based on the principle that such amounts should exhibit characteristics of income, which was not the case here due to the ongoing dispute. Details on the disallowance of expenses on running and maintenance of Jeeps and cars under section 37(3A) were not provided in the text. Case-Laws Income Tax Mon, 09 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60306