2018 (1) TMI 1319

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....inesh Kumar Mr.Hidehito Koka, Sri K.P.Kumar For M/S King And Partridge, Advocates For The Appellant JUDGMENT Ag.CJ (Oral): 1. The following substantial questions of law are raised  in this appeal: "9.1. Whether on facts, in the circumstances  and  on the grounds urged, the Tribunal was correct in holding that interest on fixed deposits is not includible in the profits eligible ....

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.... similar facts and is thus squarely applicable to the Appellant? 9.4. Whether on facts, in the circumstances and on the grounds urged, the Tribunal ought to have appreciated that the interest income in  question was assessable under the head 'profits and gains of business or profession and not 'income from other sources' as held by the 1st Respondent?" 2. Learned Counsel appearing on both s....