TMI BlogSolely because the assessee for whatever reasons/consideration charged the interest at different rates...Solely because the assessee for whatever reasons/consideration charged the interest at different rates by that itself cannot be a ground to come to the conclusion that charging of interest at higher rate than charged from other party was excessive and / or unreasonable u/s 40A(2)(b) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|