TMI BlogIncome from discontinued business - income of interest received on advances - in view of the provision...Income from discontinued business - income of interest received on advances - in view of the provision of Sec. 176(3A) it is clear that the interest income on advances is to be assesseed as business income and the lower authority has failed to consider the provision of Sec. 176(3A) which deal with the income from discontinued of business ..... X X X X Extracts X X X X X X X X Extracts X X X X
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