Addition of notional interest - if the assessee had not ...
Tax Authorities Cannot Impose Notional Interest if Assessee Hasn't Negotiated or Collected It in Income Tax Cases.
July 15, 2013
Case Laws Income Tax AT
Addition of notional interest - if the assessee had not bargained for interest, or had not collected interest, one fails to see how the IT authorities can fix a notional interest as due, or collected by the assessee - AT
View Source