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1989 (2) TMI 3 - SC - Income Tax
Whether on a true interpretation of the agreement, the Tribunal erred in holding that the sum of ₹ 9,000 received as interest from Bazpur Co-operative Sugar Factory Ltd. is not covered under section 14(3) - whether on a true and correct interpretation of the various clauses of the agreement, the sums received as interest on advances would not be the assessee's income from coal and sugar business and would thus be exempt under section 14(3)