https://www.taxtmi.com/caselaws?id=255761 The Tribunal upheld the CIT(A)'s decisions, dismissing all appeals by the Revenue and the Assessee. The additions related to unexplained unsecured loans, share capital, and interest disallowance were deleted, and the treatment of ROC fees as capital expenditure was confirmed. en-us Mon, 19 Jan 2015 00:00:00 +0530 Tue, 27 Jan 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255761 The Tribunal upheld the CIT(A)'s decisions, dismissing all appeals by the Revenue and the Assessee. The additions related to unexplained unsecured loans, share capital, and interest disallowance were deleted, and the treatment of ROC fees as capital expenditure was confirmed. Case-Laws Income Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255761