TMI BlogInterest attributed to the funds diverted to sister-concern - Since no fresh advances were given during...Interest attributed to the funds diverted to sister-concern - Since no fresh advances were given during the relevant assessment year to the sister concern and when no addition on this account was made in the earlier assessment years or in the subsequent assessment years no addition can be made on a notional basis to the interest income under the head `income from other sources’. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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