Case Law Details
Case Name : G.E. Capital Services India Vs Addl. CIT (ITAT Delhi)
Appeal Number : I.T.A.No. 2897/Del/2007
Date of Judgement/Order : 10/06/2015
Related Assessment Year : 2000-01
Courts :
All ITAT ITAT Delhi
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Section Involved
37(1), 35D (35D is not applicable in this case, howver the same has been referred)
Facts (Brief):
The assessee had claimed the expenditure by partly debiting in Profit and Loss Account and Partly in Computation of Income. The expenditure related to borrowing of funds repayable over a period of time.
Contentions/Appeal By Assessee (Before ITAT aggrieved with decision of CIT (A)) Please become a Premium member. If you are already a Premium member, login here to access the full content.
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