Case Law Details
Case Name : CIT Vs. Leena Ramachandran (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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CIT Vs. Leena Ramachandran (Kerala High Court):- I-T- Sec 14A – assessee can claim deduction of interest paid on borrowed funds utilised for acquisition of shares only if shares are held as stock-in-trade and not investment.
Full Text of the Case law is as follows:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ITA. No. 1784 of 2009
THE COMMISSIONER OF INCOME TAX
Vs
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