2001 (7) TMI 82

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..... 17-7-2001 - Judge(s) : S. K. SEN., A. K. YOG. JUDGMENT We have heard Sri S. N. Morarka, learned counsel appearing on behalf of the applicant, and Sri Prakash Krishna assisted by Sri Bharat Ji .....

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..... ustified under section 36(1) of the Income-tax Act, 1961, only because the assessee-company had utilised its own fund to advance loans at a lower rate of interest to sister concern ?" We, accordingl .....

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