2015 (9) TMI 1126 - SCH - Income Tax

Dis allowance of depreciation - Premium on redemption of debentures - Deduction on restructuring of the term loan - Deduction u/s 36 1 (iii) - Held that - Appeal decided in favour of assessee as decided by this Court in Dy. CIT Bharucha Circle Baroda v. Gujarat Narmada Valley Fertilizers Co. Ltd. 2015 (1) TMI 835 - SUPREME COURT . No reason to entertain these Special Leave Petitions, which are, accordingly, dismissed.

Summary

The Supreme Court dismissed the special leave petition due to a previous order in a related case. Delay was condoned. The case was a High Court reference from Gujarat High Court. The citation is 2015 (9) TMI 1126 - SC Order.