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        Income Tax

        1984 (7) TMI 1 - HC - Income Tax

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        Assessee cannot deduct interest on borrowed funds against investment income, rules Madras High Court. The High Court of Madras held that the assessee cannot claim deduction of interest on borrowed funds against interest income from investments, following ...
                      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.

                          Assessee cannot deduct interest on borrowed funds against investment income, rules Madras High Court.

                          The High Court of Madras held that the assessee cannot claim deduction of interest on borrowed funds against interest income from investments, following precedent.


                          The High Court of Madras ruled that the assessee is not entitled to deduct interest on borrowed funds against interest income from investments, based on previous court decisions. The judgment was delivered by Judges G. Ramanujam and V. Ratnam. (Case citation: 1984 (7) TMI 1 - MADRAS High Court)
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