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Commissioner of Income Tax Versus M/s. Vasisth Chay Vyapar Ltd.

Accrual of income - interest on inter corporate deposits - Decision of HC 2010 (11) TMI 88 - Delhi High Court challenged - Held that - the consideration of the question has been given a full and meaningful reasoning and we agree with the same. - SC dismissed the revenue appeals. - HC has held that, The assessee-company being NBFC is governed by the provisions of the RBI Act. In such a case, interest income cannot be said to have accrued to the assessee having regard to the provisions of section ....... + More



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