https://www.taxtmi.com/caselaws?id=198138 Deduction of interest paid was challenged after the Assessing Officer disallowed it under section 40(a)(i) of the Income-tax Act, but the High Court noted that the issue was already covered by its earlier decision on the same point. As no distinguishing feature was shown, the reframed question was not regarded as giving rise to a substantial question of law under section 260A. The Tribunal's allowance of the deduction was therefore left undisturbed and the Revenue's appeal failed. en-us Fri, 07 Apr 2017 00:00:00 +0530 Tue, 23 Jan 2018 22:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198138 Deduction of interest paid was challenged after the Assessing Officer disallowed it under section 40(a)(i) of the Income-tax Act, but the High Court noted that the issue was already covered by its earlier decision on the same point. As no distinguishing feature was shown, the reframed question was not regarded as giving rise to a substantial question of law under section 260A. The Tribunal's allowance of the deduction was therefore left undisturbed and the Revenue's appeal failed. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198138