PR. COMMISSIONER OF INCOME TAX Vs. M/S. ROAD INFRASTRUCTURE DEVELOPMENT CORPORATION OF RAJASTHAN LIMITED

JUDGEMENT

(1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal of the assessee and his income which was earned on FDR was taken as a business income.

(2.) Counsel for the appellant has framed the following substantial question of law:-

(3.) While considering the matter, tribunal has observed as under:-