2018 (4) TMI 1592

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....t. (Dr.) Satish Chandra : The assessee-Appellants are engaged in providing the finance to various customers. Sometimes the payment is received pre-mature for which the assessee-Appellants charged the pre-payment charges. The issue is regarding the taxability of this pre-payment charges. 2. The Delhi Bench of the Tribunal vide Final Order dated 20.01.2011 has held in favour of the assessee-Appe....