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1991 (4) TMI 79 - DELHI HIGH COURTExtract: .......n and that interest has been allowed as a deduction under section 67(3) of the Income-tax Act. The Tribunal found as a fact that the loan had been taken by the assessee and this formed the capital which was invested in the business. The answer to the question proposed, on the facts as found, is self-evident and no question of law arises. Dismissed.
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