https://www.taxtmi.com/caselaws?id=185431 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the disallowance under Section 40(a)(ia) and payment towards Employees Group Gratuity Fund. However, the disallowance under Section 36(1)(iii) for not capitalizing interest on borrowed funds was upheld. en-us Wed, 09 Dec 2015 00:00:00 +0530 Fri, 12 Aug 2016 12:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185431 The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the disallowance under Section 40(a)(ia) and payment towards Employees Group Gratuity Fund. However, the disallowance under Section 36(1)(iii) for not capitalizing interest on borrowed funds was upheld. Case-Laws Income Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185431