TMI BlogDisallowance of interest u/s 36(1)(iii) on proportionate basis - mixed funds i.e own funds as well as...Disallowance of interest u/s 36(1)(iii) on proportionate basis - mixed funds i.e own funds as well as borrowed funds - commercial expediency - charging / non-charging of interest or charging of interest at a lesser rate would not fall in the domain of the revenue - revenue cannot step into the shoes of the businessman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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