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    Income Tax

    Additions towards interest received from the firm on the capital...

    Court Rules Against Double Addition of Partner's Interest Income in Tax Calculation; Order by CIT(A) Overturned.

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    Income TaxJuly 22, 2022Case LawsAT

    Additions towards interest received from the firm on the capital deployed in the firm by the Partner - Since the assessee has already offered the income being the interest received from the firm in the return of income filed, therefore, addition of the same again amounts to double addition. We, therefore, set aside the order of the learned CIT (A) on this issue and direct the Assessing Officer to delete the addition. - AT

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    ActsIncome Tax
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