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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Disallowance of Interest u/s 36(1)(iii) - interest free loan to ...

Case Laws     Income Tax

April 2, 2013

Disallowance of Interest u/s 36(1)(iii) - interest free loan to related parties - the amount appearing as security deposit is not in the nature of any amount advanced as loan or deposit by the assessee but is in the nature of receivable. - AT

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