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2019 (8) TMI 711 - SCH - Income TaxCharacterization of income - interest realized on debentures - Interest realized on debentures to be taxed as business income - The matter has been called out for twice. None appears for the appellant. The civil appeal is dismissed for non-prosecution [2018 (12) TMI 706 - SC ORDER] - HELD THAT:-Application for restoration is within time and the same is allowed. Hence, order [2018 (12) TMI 706 - SC ORDER] dismissing the appeal is recalled and the civil appeal is ordered to be restored to its original number. Registry is directed to proceed accordingly.
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