TMI Blog2019 (2) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... of the loan liability - Capital receipt or Revenue receipt - applicability of 41(1) - Held that:- Not only there is no tax effect, the matter is also covered against the petitioners as per the Judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent (s) : Mr. R.V. Easwar, Sr. Adv., Mr. K. V. Mohan, AOR, Mr. R.K. Raghavan, Adv., Mr. K.V. Balakrishnan, Adv., Mr. Rahul Kumar Sharma, Adv. And Ms. Rubal Bansal, Adv. ORDER Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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