2013 (10) TMI 877

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..... ppeal. - Civil Appeal No. 8742 of 2013 [Arising out of S.L.P. (C) No. 4102 of 2013] - - - Dated:- 27-9-2013 - R. M. Lodha And Madan B. Lokur,JJ. ORDER Leave granted. 2. In the appeal filed by the revenue before the High Court under Section 260-A of the Income Tax Act, 1961, following four questions were raised: A. Whether, on the facts and in the circumstances of the case in law, .....

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..... Hon'ble I.T.A.T. is right in directing to the addition made on account of disallowance of expenditure on temporary construction of site office and building despite the fact that it is capital expenditure? D. Whether, on the facts and in the circumstances of the case in law, the Hon'ble I.T.A.T. is right in directing to allow the deduction of interest claimed on borrowings for payment of taxes? .....

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