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2004 (4) TMI 270 - ITAT CUTTACK
Extract:
.......ion under section 36(1)(iii) have complied with. We, therefore, do not find any justification on the part of the Assessing Officer for disallowing the assessee s claim for payment of interest under section 36(1)(iii) of the Income-tax Act. 25. In the result, the revenue s appeal is dismissed and the Cross-objection filed by the assessee is allowed.