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2015 (5) TMI 867 - HC - Income TaxAmortization of premium paid on investments under "held to maturity category" - ITAT holding that the same is revenue expenditure in nature - held that:- The identical question came to be considered by in the case of Rajkot Dist.Co-op. Bank Ltd. [2014 (3) TMI 110 - GUJARAT HIGH COURT] and considering the paragraph (vii) of the CBDT Circular No.17 of 2008, it is held that the assessee is entitled to the amortization of security premium, as claimed. - Decided in favour of the assessee
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