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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court denies interest deduction on bank loan for capital contribution in business under Income-tax Act</h1> The High Court dismissed the petitioner's reference seeking deduction of interest paid on a bank loan for repaying a previous loan under section 67(3) of ... Deduction, Firm, Partners The petitioner sought reference on whether interest paid on a bank loan for repaying a previous loan qualified for deduction under section 67(3) of the Income-tax Act. The High Court found that the loan was used for capital contribution in the business, so no question of law arose. Judgment dismissed.

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