Case Law Details
Case Name : The Commissioner of Income Tax Vs. M/s. The Kerala State Financial Enterprises Ltd. (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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CIT Vs. M/s. Kerala State Financial Enterprises Ltd. (Kerala High Court)
The only legal issue that arises for consideration in this appeal is whether “finance charges” such as, interest received from hire purchase transaction, and other interest would attract tax on interest under the Interest Tax Act, 1974.
The argument adva
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