https://www.taxtmi.com/caselaws?id=238423 The Court dismissed the appeal on all issues raised, including the interpretation of Section 36 for guarantee commission, Section 43(2) for loss on re-valuation of foreign currency, Section 36(1)(iii) for interest on inter corporate deposits, and Section 37 for enhancement of lease rental. The Court upheld the decisions of the Tribunal and CIT(A) based on previous precedents and factual findings, leading to the dismissal of the appeal without any order as to costs. en-us Mon, 28 Jan 2013 00:00:00 +0530 Tue, 22 Oct 2013 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238423 The Court dismissed the appeal on all issues raised, including the interpretation of Section 36 for guarantee commission, Section 43(2) for loss on re-valuation of foreign currency, Section 36(1)(iii) for interest on inter corporate deposits, and Section 37 for enhancement of lease rental. The Court upheld the decisions of the Tribunal and CIT(A) based on previous precedents and factual findings, leading to the dismissal of the appeal without any order as to costs. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238423