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of <h1>High Court rules for assessee on accounting change, deed of hypothecation trust, and interest disallowance.</h1> <h3>Commissioner of Income-tax Versus Versus Elgi Equipment Ltd.</h3> Commissioner of Income-tax Versus Versus Elgi Equipment Ltd. - TMI The High Court of Madras ruled in favor of the assessee regarding the change in accounting method for export cash assistance. The court also answered two questions in favor of the assessee related to a deed of hypothecation trust and the disallowance of interest on fixed deposits. The judgment cited a previous case where similar questions were decided against the revenue.
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