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Sri Chaitanya Rice Mill, Chelluru Versus DCIT, Circle-1, Kakinada

Revision u/s 263 - Addition invoking the provisions of section 40(a)(ia) - Held that - Since the assessee did not furnish any details with regard to interest paid to the creditors, the Assessing Officer was directed to obtain the details and to examine afresh at the time of giving effect to this order and disallow proportionate interest which is attributable to the acquisition of capital assets . As rightly pointed out by the assessee wherever the Revisional Authority thought fit to set aside th....... + More

 

 

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