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        Case ID :
        Income Tax

        Benefit of deduction u/s 80IA - portion of the interest...

        Section 80IA Deduction Dispute: Interest on Non-Business Loan Questioned but Rejected; Misrepresentation of Income Avoided.

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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.
                                Benefit of deduction u/s 80IA - portion of the interest attributable on the bank loan - loan not used for business purpose - Contention of the AO that this was a colourable device to enhance the eligible profit of the company, which falls under the ambit of sub-section 10 of section 80IA cannot be accepted or subscribed to, because, if the interest expenditure incurred on funds granted as loan to the associate company are not added back to the taxable income of the company, it would have been a reduction of the taxable income, which would lead to a wrong or inaccurate presentation of the facts by the assessee. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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