https://www.taxtmi.com/caselaws?id=194891 The SC upheld the HC's decision regarding adjustment for interest on receivables. The ITAT had made a detailed factual finding that the assessee was a debt-free company, making the question of receiving interest on receivables irrelevant. The SC agreed with the HC that this was purely a finding of fact by the Tribunal. Since no substantial question of law arose from the matter, the SC dismissed the appeal, confirming that the issue was factual in nature and properly determined by the lower authorities. en-us Fri, 21 Jul 2017 00:00:00 +0530 Tue, 22 Jul 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194891 The SC upheld the HC's decision regarding adjustment for interest on receivables. The ITAT had made a detailed factual finding that the assessee was a debt-free company, making the question of receiving interest on receivables irrelevant. The SC agreed with the HC that this was purely a finding of fact by the Tribunal. Since no substantial question of law arose from the matter, the SC dismissed the appeal, confirming that the issue was factual in nature and properly determined by the lower authorities. Case-Laws Income Tax Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194891