Sec. 28(i) of the Income-tax Act, 1961 - Business income - The AO brought two amounts to tax - on the one hand, determining that the amounts derived constituted income from other sources, on the other, that such expenses could not be allowed under section 37 of the Act. High Court dismissed the appeal of revenue in the light of the judgment in NTPC SAIL Power Co. (P.) Ltd. v. CIT [2012] 25 taxmann.com 401/210 Taxmann 358 (Del.)”. SLP also dismissed as withdrawn due to low tax effect. - PR. CIT V/s NTPC SAIL POWER CO. (P.) LTD. - [2020] 272 TAXMAN 092 (SC)