Case Law Details
Case Name : DCIT Vs Indian Institute of Planning & Management Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 4136/D/2013
Date of Judgement/Order : 10/06/2015
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Facts of the case:
- Assessee was engaged in the business of educational activities and declared an income of Rs.2,11,15,617/-.
- In the course of the assessment proceedings, it was noticed that assessee had given interest free advances and loans to its sister concerns and claim interest expenses accordingly.
- The assessee was required to explain the allowability of interest expenses in view of above.
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