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2022 (2) TMI 643 - AT - Income TaxAddition of interest paid on bogus unsecured loan borrowed by the assessee from bogus lenders - HELD THAT:- Tribunal in [2021 (10) TMI 215 - ITAT SURAT] once the addition of unsecured loan for which the disallowance of interest was made has been deleted, the order for disallowance of interest would not survive. Accordingly, we affirm the order of Ld. CIT(A). Considering the fact that as we have affirm the order of Ld. CIT(A) on merit, therefore adjudication of other various submission raised either by Ld. Sr.DR for the Revenue and Ld. AR of the assessee would be academic. In the result, appeal of Revenue is dismissed.
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