Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1978 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (8) TMI 112 - ITAT JAIPURExtract: .......g these and the various decisions, in our view this case is governed by the Kerala decisions in 87 ITR 666 and following respectfully the Kerala view, we hold that the interest of Rs. 9,927 is a capital receipt and is not liable to tax and as such we set aside the orders of the authorities below on this point. 15. In the result the appeal succeeds.
|