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Case Law Details

Case Name : CIT Vs. Gautam Motors (Delhi High Court)
Appeal Number : ITA No. 496 of 2006, 19/07/2010
Date of Judgement/Order :
Related Assessment Year :
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Once the three conditions pointed out by the Supreme Court in the judgment of Madhav Prasad Jatia v. CIT [1979] 118 ITR 200 are satisfied, the assessee would be entitled to deductions in respect of the interest and charges paid on the loans; the matter would be different only in a case where after borrowing the funds

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