https://www.taxtmi.com/highlights?id=27188 Deduction U/S 57 - The claim of the assessee cannot be thrown into the dustbin on the basis of conjectures and surmises that the agreement does not prove any nexus between the interest income earned form FDR and interest paid on OD account claimed u/s 57 of the Act without declaring the agreement as false and frivolous document. - AT en-us Wed, 03 Feb 2016 07:52:09 +0530 Wed, 03 Feb 2016 07:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27188 Deduction U/S 57 - The claim of the assessee cannot be thrown into the dustbin on the basis of conjectures and surmises that the agreement does not prove any nexus between the interest income earned form FDR and interest paid on OD account claimed u/s 57 of the Act without declaring the agreement as false and frivolous document. - AT Highlights Income Tax Wed, 03 Feb 2016 07:52:09 +0530 https://www.taxtmi.com/highlights?id=27188