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2013 (10) TMI 931 - SC - Income TaxInterpretation of Section 36 to allow guarantee commission as deduction - high court has decided in favor of assessee [2013 (10) TMI 878 - BOMBAY HIGH COURT] - Held that:- matter remanded back to HC for fresh disposal after condoning the delay following Commissioner of Income Tax vs. Essar Projects Ltd [2013 (7) TMI 422 - SUPREME COURT]. Regarding allowance of interest paid on inter-corporate deposits by interpreting section 36(1)(iii) and allowance of enhancement of lease rental u/s 37 are pure - held that:- those are the questions which have been decided by the Tribunal as well as by the High Court purely on facts.
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