ITAT Delhi Restores Section 57(iii) Interest Claim: Rule of Consistency to Be Examined

Devinder Ajmani Vs Assessing Officer (ITAT Delhi)

ITAT Delhi Restores Section 57(iii) Interest Claim: Rule of Consistency to Be Examined

The Delhi SMC Bench of the ITAT set aside the order of the NFAC/CIT(A) and restored the issue relating to deduction under section 57(iii) in the case of Devinder Ajmani (AY 2020-21). The assessee, a Director in a private company, had borrowed fun

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