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Case Law Details

Case Name : PCIT Vs Vodafone Shared Services Ltd. (Gujarat High Court)
Related Assessment Year : 2010-11
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PCIT Vs Vodafone Shared Services Ltd. (Gujarat High Court)

The interest paid in respect of the borrowings for acquisition of capital assets is allowable under Section 36(1)(iii) of the Act regardless of the fact that the capital assets acquired were not put to use in the concerned financial year in question.

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