Case Law Details
Case Name : Manipal Education and Medical Group India Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 105/Bang/2023
Date of Judgement/Order : 29/08/2023
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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Manipal Education and Medical Group India Pvt. Ltd. Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that disallowance of interest u/s. 36(1)(iii) of the Income Tax Act unjustified as interest bearing funds not utilized towards purchase of capital assets (i.e. land).
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