https://www.taxtmi.com/caselaws?id=244338 The Appellate Tribunal upheld the CIT(A)'s decision to allow the amortization of premium paid on Government Securities by the assessee. The Tribunal cited RBI guidelines, legal principles, and previous judgments to support the decision, emphasizing the reasonableness of the claim and consistency with past decisions. The appeal filed by the Revenue challenging the amortization was dismissed by the Tribunal. en-us Tue, 29 Oct 2013 00:00:00 +0530 Mon, 24 Feb 2014 05:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244338 The Appellate Tribunal upheld the CIT(A)'s decision to allow the amortization of premium paid on Government Securities by the assessee. The Tribunal cited RBI guidelines, legal principles, and previous judgments to support the decision, emphasizing the reasonableness of the claim and consistency with past decisions. The appeal filed by the Revenue challenging the amortization was dismissed by the Tribunal. Case-Laws Income Tax Tue, 29 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244338