Case Law Details
Case Name : Ashapura Developers Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Ashapura Developers Vs ACIT (ITAT Mumbai)
Section 36(1)(iii) Disallowance Deleted in Full — No Presumption of Diversion Where Interest-Free Funds Are Ample
The Mumbai Bench of the ITAT allowed the appeal of Ashapura Developers for AY 2014-15, deleting the residual disallowance of ₹7.70 lakh under section 36(1)(iii) that had been sustained by the C
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