ITAT deletes Addition for Interest on Tax Refund Already Reported as Business Income

Singhal Builders Vs ACIT (ITAT Jaipur)

Introduction: The case of Singhal Builders Vs ACIT, adjudicated by the Income Tax Appellate Tribunal (ITAT) Jaipur, revolves around the classification of income and its appropriate tax treatment. For the Assessment Year 2017-18, the assessee, Singhal Builders, reported an income of

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