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Bombay HC Quashes Reassessment as Broken Period Interest Deduction Issue Already Settled
Case Law Details
- Case Name
- Bank of India Vs ACIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Bank of India Vs ACIT (Bombay High Court)
Reopening Invalid as Deduction of Broken Period Interest on HTM Securities Was Already Allowed by Courts; Bombay HC Says Pending SLP Cannot Override Binding High Court Judgments in Reassessment Proceedings; High Court Criticizes Revenue for Ignoring Binding Precedents While Issuing Section 148 Notices; Broken Period Interest on HTM Securities Held Allowable as Revenue Expenditure; Bombay HC Sets Aside Section 148 Proceedings Due to Settled Law on Broken Period Interest; Revenue Cannot Reopen Assessment Contrary to Jurisdictional High C...
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