Sec. 2(24) – Income – SLP granted against order of HC that the term ‘income’ as defined in sec. 2(24) does not include ‘interest’ referred to in sec. 56(2)(viii) or interest received in MACT award in motor accident claim cases.
Oriental Insurance Co. Ltd. v. CCIT (TDS) – [2023] 154 taxmann.com 465 (SC).