2019 (7) TMI 273 - SCH - Income Tax

Disallowance u/s 80-IA - entitlement to set off interest paid on borrowed funds from interest income earned held to be taxable under the head income from other sources under Section 57(iii) - Method of accounting adopted by the assessee with regard to the goods which were lying at the port which had not been exported - HELD THAT - SLP dismissed.