Case Law Details
Case Name : ACIT Vs Shri Rohit Kochar (ITAT Delhi)
Appeal Number : ITA No.3338/Del./2016
Date of Judgement/Order : 30/11/2018
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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ACIT Vs Shri Rohit Kochar (ITAT Delhi)
Disallowance under Section 36(1)(iii) of interest expenses not justified on failure to prove direct nexus between interest bearing funds and interest-free advances
Conclusion:
Disallowance und
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