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Case Law Details

Case Name : Iskraemeco Regent Ltd. Vs. CIT (2011) 331 ITR 317 (Madras High Court)
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Iskraemeco Regent Ltd. Vs. CIT (2011) 331 ITR 317 (Madras High Court)- Can the waiver of principal amount of loan taken for purchase of capital asset by the bank be treated as “benefit arising out of business” or “a remission of trading liability” for tax ability as business income of the company?

The assessee company, engaged in the business of development, manufacturing and marketing of electro- mechanical and static energy meters, took a bank loan for purch

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0 Comments

  1. ANUP says:

    hello experts,

    My query is whether waiver of principal amount is to be deducted from the capital assets used for business or profession?

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