2019 (9) TMI 776

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... estions are already decided by this Court in Sirsa Industries [ 1988 (11) TMI 38 - PUNJAB AND HARYANA HIGH COURT] Addition on account of interest on F.D.Rs on accrual basis - HELD THAT:- Question No. 2 is decided in the same terms of the order in M/S KISHAN CHAND AND CO. OIL INDS. LTD. VERSUS THE COMMISSIONER OF INCOME TAX (CENTRAL) , LUDHIANA [ 2019 (8) TMI 302 - PUNJAB AND HARYANA HIGH COU .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stands reserved by the High Court in 178 ITR 437 ? 2. Whether on the facts and in the circumstances of the case, the Tribunal has rightly relied upon the ratio of the decision of Hon'ble Supreme Court reported in 152 ITR 454 to restore the addition of ₹ 1,08,922/- on account of interest on F.D.Rs on accrual basis ? 3. Whether on the facts and in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X