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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Accrual of income - interest income earned on the fixed deposit ...

Case Laws     Income Tax

March 3, 2023

Accrual of income - interest income earned on the fixed deposit - effect of overriding title - the Assessee never becomes the owner of money and as such the addition made by the AO was not sustainable in both the assessment years. - HC

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