Addition u/s 43B - conversion of unpaid interest into a funded ...
Supreme Court Rules Conversion of Unpaid Interest into Funded Loan Cannot Be Treated as Payment u/s 43B.
February 28, 2019
Case Laws Income Tax SC
Addition u/s 43B - conversion of unpaid interest into a funded interest loan treating the same as interest payment - The Appellate Authority, ITAT and the High Court erred in reversing the said disallowance.
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