Disallowance u/s 57 - Principle of consistency - once the ...
Income Tax Law: Interest Allowed Last Year Should Remain Unless Conditions Change, Ensuring Consistent Tax Assessments.
January 7, 2015
Case Laws Income Tax HC
Disallowance u/s 57 - Principle of consistency - once the interest is allowed in the previous year and if there is no change in the condition then it can be disallowed in the current years’ assessment - HC
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