2001 (8) TMI 32

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt under section 256(1) of the Income-tax Act, 1961 (in short 'the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "C" (hereinafter referred to as 'the Tribunal"): "1. Whether, on the facts and in the circumstances of the case, the liability of Rs.2,92,319 incurred by way of interest under various sections of the Income-tax Act was an allowable deduction in computing the profits and gai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X