2017 (9) TMI 1817 - SCH - Income Tax

Addition on account of guarantee commission chargeable to its associated enterprises - Interest charged under section 234B - MAT computation - Addition of outstanding creditors under section 41(1) - liabilities had been outstanding for more than three years and had ceased to exist - Tribunal deleted the addition - HELD THAT - Delay condoned. Exemption from filing certified copy of the impugned order is granted. Leave granted.