TMI Blog2022 (6) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... l income to be treated as income from other sources . We are in complete agreement with the view taken by the ITAT as well as the High Court. Regarding the Decision on quality loss and on penalty/stores and spares , we are in complete agreement with the ITAT as well as the High Court. We see no reason to interfere with the impugned judgment and order(s) passed by the High Court in exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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