2019 (4) TMI 2083

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..... t recording separate reasons, therefore, this question is not considered. Disallowance of interest expenditure towards interest free loan to the subsidiary - HELD THAT:- Question No. (ii) is covered by the virtue of the decision of the Supreme Court in the case of S.A. Builders Ltd [ 2006 (12) TMI 82 - SUPREME COURT ] Hence, this question is also not entertained. Appeal is admitted for con .....

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..... consideration of following substantial question of law:- Whether in facts of the case, the Tribunal was right in law in remanding the question of deduction of provision made by the respondent assessee for leave encashment before the Assessing Officer with further direction not to recover the sum till the availability of the decision of the Supreme Court against the judgment of the Calcutta .....

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..... assessee. Without recording separate reasons, therefore, this question is not considered. 5. Question No. (ii) is covered by the virtue of the decision of the Supreme Court in the case of S.A. Builders Ltd Vs. CIT(Appeals), Chandigarh [2007] 288 ITR 1. Hence, this question is also not entertained. 6. Registry is directed to communicate copy of this order to the Tribunal. This would enable th .....

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