Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 383 - AT - Income TaxDisallowance of interest attributable to a loan to a subsidiary company – Interest incurred and claimed in the sum of Rs.24.08 lacs for the relevant year – Held that:- Reliance has been placed upon the judgment in the case of S. A. Builders Ltd. vs. CIT [2006 (12) TMI 82 - SUPREME COURT] - This has been a subsisting issue in the assessee's case, with the Tribunal, for the earlier years, restoring the matter back to the file of the Assessing Officer (A.O.) for an examination of the facts and a decision in accordance with law.
|