https://www.taxtmi.com/caselaws?id=187084 The High Court dismissed the petition, emphasizing that the issues raised were primarily factual in nature, such as the business nexus of expenses and the challenge to the liability of interest payment. The Court's decision was guided by established legal principles and precedents, highlighting the importance of factual determinations in tax matters. en-us Thu, 10 Jan 1991 00:00:00 +0530 Mon, 10 Oct 2016 10:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187084 The High Court dismissed the petition, emphasizing that the issues raised were primarily factual in nature, such as the business nexus of expenses and the challenge to the liability of interest payment. The Court's decision was guided by established legal principles and precedents, highlighting the importance of factual determinations in tax matters. Case-Laws Income Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187084