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2012 (10) TMI 1072 - HC - Income TaxTax appeal is admitted for consideration of following questions only:- "(a) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing ₹ 1,33,99,935/- paid to M/s. Gharda Chemicals Ltd. under section 40A(2)(b) of the I.T. Act, 1961? (b) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest of ₹ 38,81,250/- had really accrued on the inter corporate deposit with Nipun Investment Pvt. Ltd?"
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