2024 (11) TMI 1394

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..... unt of de-recognition of interest accruing upon NPAs applying Rule 6EB of the Income Tax Rules, 1962 - directions issued by the National Housing Bank under Section 30A read with 36 of the National Housing Bank Act, 1987 - As decided by HC [ 2017 (7) TMI 144 - DELHI HIGH COURT] Section 43D of the Act read with Rule 6EB is a complete Code in itself. There is an element of discretion for the rule mak .....

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..... s that the NHB Act may lay down for determining an NPA. HELD THAT:- Having heard the learned counsel appearing for the petitioner and having gone through the materials on record, we see no reason to interfere with the impugned orders passed by the High Court. The Special Leave Petitions are, accordingly, dismissed. Interim relief earlier granted by this Court vide Order dated 6-8-2018 stands vacat .....

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