2015 (9) TMI 1247

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....dv., Mr. Jitin Singhal, Adv., Mr. B.K. Prasad, Adv., Ms. Anil Katiyar, Adv., Mr. B. V. Balaram Das,Adv. For the Respondent : Ms. Kavita Jha, Adv., Ms. Roopali Gupta, Adv. ORDER By an assessment order dated 29th February, 1996, with regard to Assessment Year 1993-94 (with which we are concerned in the present case), the Assessing Officer held that interest earned from Fixed Deposits before bu....

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....ct and vide judgment dated 17th January, 2006 the appeal filed by the Revenue was dismissed on the said same ground viz. that for the previous three years such income would have to be treated as business income. There being no change in the circumstances for the Assessment Year 1993-94 the same result would, therefore, have to follow. Shri Jaideep Gupta, learned senior counsel appearing on behalf....