TMI Blog2017 (8) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Appeal No. 58/2005 And D.B. Income Tax Appeal No. 360/2005 - - - Dated:- 1-8-2017 - Mr. K. S. Jhaveri And Mr. Inderjeet Singh JJ. For the Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay For the Respondent(s) : Mr. Gaurav Sharma JUDGMENT 1. In all these appeals, common questions of law and facts are involved, hence they are decided by this common judgment. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither in the books of accounts nor in the P L account and was shown only in computation of income? (iii) Whether on the facts and circumstances of the case, the finding of the ITAT is perverse contrary to the record and untenable in the eye of law? Income Tax Appeal No.29/2005 admitted on 11.03.2005 (i) Whether on the facts and circumstances of the case, the learned ITAT was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, the learned Tribunal was right in upholding the interest paid on fund which are attributable to diversion of funds? Income Tax Appeal No.360/2005 admitted on 13.12.2005. (i) Whether on the facts and circumstances of the case, the ITAT was right and justified in deleting the disallowance of interest of ₹ 1,50,02,953/- made by the Assessing Officer in spite of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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