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Case Law Details

Case Name : Dharam Bhushan Jain Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 4578/Del./2018
Date of Judgement/Order : 10/01/2022
Related Assessment Year : 2014-15
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Dharam Bhushan Jain Vs ACIT (ITAT Delhi)

We find the A.O. in the instant case disallowed the deduction of Rs.5,41,397/- claimed by the assessee under section 57 of the I.T. Act, 1961 out of the interest income of Rs.42,09,926/- and deduction of interest expenses of Rs.5,41,397/-

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