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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