2017 (7) TMI 1058 - SC ORDER

Adjustment for interest on receivables - Held that:- We are in agreement with the High Court [2016 (9) TMI 196 - DELHI HIGH COURT] that as far as Question-B concerning adjustment for interest on receivables is concerned the Tribunal has returned a finding of fact. The Court finds that the ITAT has returned a detailed finding of fact that the Assessee is a debt free company and the question of receiving any interest on receivables did not arise. No substantial question of law