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2015 (3) TMI 1398 - AT - Income TaxRectification of mistake u/s 254 - A.R submitted that the said disallowance is not warranted since the own funds available with the assessee exceeds the borrowed funds - A.R submitted that the assessee is having the view that the availability of own funds and other non-interest bearing funds vis-a-vis the investment should be examined as on the date of Balance Sheet and not as on the date of making investment - HELD THAT:- We find merit in the miscellaneous petitions of the assessee and accordingly, we are of the view that the errors pointed out by the assessee require rectification.
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