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Case Law Details

Case Name : Akulu Nagaraj Gupta Subbaraju Vs. ITO (ITAT Bangalore)
Related Assessment Year : 2005-06 to 2009-10
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Akulu Nagaraj Gupta Subbaraju Vs. ITO (ITAT Bangalore)

Tribunal referred to a CBDT Circular No. 28, date 20-8-1969 wherein it was specified that if the second borrowing has really been used to repay the original loan and this fact is proved to the satisfaction of the assessing officer, the interest paid on the second loan would also be allowed as a deduction u

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