Case Law Details
Case Name : CIT, Delhi Vs M.M. Aqua Technologies Ltd (Delhi High Court)
Appeal Number : ITA 110/2005
Date of Judgement/Order : 18/05/2015
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Issue is:- “Whether the funding of the interest amount by way of a term loan amounts to actual payment as contemplated by Section 43B of the Income-tax Act, 1961?”
Fact of the case:-
1. Assessee
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