https://www.taxtmi.com/caselaws?id=192692 The court affirmed the decisions of the lower authorities, dismissing the appeal on all issues raised by the appellant. The court found no merit in revisiting the addition under section 2(22)(e) of the Income Tax Act, disallowance under section 40A(2)(b) for excess interest paid, and disallowance under section 36(1)(iii) for proportionate interest on borrowed funds used for capital work in progress. The court held that these issues were questions of fact and had been settled in previous orders in favor of the respondent-assessee. en-us Wed, 29 Apr 2015 00:00:00 +0530 Tue, 13 Jun 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192692 The court affirmed the decisions of the lower authorities, dismissing the appeal on all issues raised by the appellant. The court found no merit in revisiting the addition under section 2(22)(e) of the Income Tax Act, disallowance under section 40A(2)(b) for excess interest paid, and disallowance under section 36(1)(iii) for proportionate interest on borrowed funds used for capital work in progress. The court held that these issues were questions of fact and had been settled in previous orders in favor of the respondent-assessee. Case-Laws Income Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192692