Case Law Details
Case Name : DAM Capital Advisors Limited Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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DAM Capital Advisors Limited Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that the finance costs having direct nexus with the business should be allowed as a deduction under section 36(1)(iii) of the Income Tax Act.
Facts- The assessee is a company engaged in the business of share broking and is a member of Bombay Stock Exchange (BSE) and National Stock Exchange (NSE). The activities of the assess
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