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2017 (5) TMI 793 - SUPREME COURT

2017 (5) TMI 793 - SUPREME COURT - TMI - Addition u/s 41 - Debentures issued to a sister concern - Held that:- Issue notice on the question No.1 i.e. - “Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the amount raised by the assessee by way of loan and interest expenditure pertaining thereto is for the purpose of business of the assessee being in nature of commercial expediency in view of the decision of Hon'ble Supreme Court .....

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in Sinha, JJ. For Petitioner : Mr. Maninder Singh, ASG Mr. S.A. Haseeb, Adv. Mr. Arijit Prasad, Adv. Ms. Anil Katiyar, Adv For Respondent : Mr. S. Bagaria, Sr. Adv. Mr. K.R. Sasiprabhu, Adv. Mr. Somiran Sharma, Adv. Mr. Vishnu Sharma, Adv ORDER Heard the learned counsel for the petitioner and perused the relevant material. Delay condoned. Issue notice on the question No.1 i.e. Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the amo .....

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