Case Law Details
Case Name : The Commissioner of Income Tax Vs M/s. Shree Rama Multi Tech Ltd (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Advocate Akhilesh Kumar Sah
CIT Vs M/s. Shree Rama Multi Tech Ltd (Supreme Court of India)
If the share application money received is deposited in the bank in view of the statutory mandatory requirement then the accrued interest is not liable to be taxed and is eligible for deduction against the public issue expenses
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