Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Interest Tax Act - whether charges or amounts received from borrowers or subscribers of schemes, are truly, “interest” necessarily has to be dependent on a fact to fact determination, and cannot rest on the suspicions of the revenue officials. - HC
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