https://www.taxtmi.com/caselaws?id=180469 The Tribunal allowed the appeal in part, granting relief on major issues including disallowance of interest under section 36(1)(iii) due to the composite nature of the business, allocation of interest on capital borrowed for investments, debenture issue expenses, and commitment charges. Other disallowances were not pressed due to minimal amounts involved. The restriction of profits for section 80HHC was not pursued by the assessee. en-us Thu, 14 Jan 1999 00:00:00 +0530 Fri, 25 Mar 2016 15:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180469 The Tribunal allowed the appeal in part, granting relief on major issues including disallowance of interest under section 36(1)(iii) due to the composite nature of the business, allocation of interest on capital borrowed for investments, debenture issue expenses, and commitment charges. Other disallowances were not pressed due to minimal amounts involved. The restriction of profits for section 80HHC was not pursued by the assessee. Case-Laws Income Tax Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180469