https://www.taxtmi.com/caselaws?id=211717 The Tribunal partly allowed the assessee's appeals and dismissed the revenue's appeals. It directed the Assessing Officer to allow the deduction of discounting charges on debentures proportionately over the debenture holding period in line with the Supreme Court judgment. The Tribunal emphasized consistency in decision-making and adherence to legal provisions under section 24(b) of the Income Tax Act. en-us Wed, 07 Mar 2012 00:00:00 +0530 Tue, 03 Apr 2012 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211717 The Tribunal partly allowed the assessee's appeals and dismissed the revenue's appeals. It directed the Assessing Officer to allow the deduction of discounting charges on debentures proportionately over the debenture holding period in line with the Supreme Court judgment. The Tribunal emphasized consistency in decision-making and adherence to legal provisions under section 24(b) of the Income Tax Act. Case-Laws Income Tax Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211717