https://www.taxtmi.com/caselaws?id=256105 Seized material supported an addition for alleged unrecorded interest only to the extent it related to extension of post-dated cheques, not for the broader period from sale deed to encashment. The CIT(A) therefore confined the computation to the extension period, and where that period could not be precisely determined, directed recomputation on an alternative basis after six months from cheque issue. As the facts matched those of the sister concern's case, the restricted approach was upheld and the departmental challenge failed. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 04 Feb 2015 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256105 Seized material supported an addition for alleged unrecorded interest only to the extent it related to extension of post-dated cheques, not for the broader period from sale deed to encashment. The CIT(A) therefore confined the computation to the extension period, and where that period could not be precisely determined, directed recomputation on an alternative basis after six months from cheque issue. As the facts matched those of the sister concern's case, the restricted approach was upheld and the departmental challenge failed. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256105