https://www.taxtmi.com/caselaws?id=274194 The High Court upheld the Tribunal's decision on the assessment completion timeline, emphasizing adherence to statutory limitations. The disparity in interest rates did not justify the disallowance of interest expenditure, as determined by the Appellate Tribunal and the Commissioner based on factual analysis. en-us Tue, 03 Oct 2017 00:00:00 +0530 Thu, 02 Aug 2018 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274194 The High Court upheld the Tribunal's decision on the assessment completion timeline, emphasizing adherence to statutory limitations. The disparity in interest rates did not justify the disallowance of interest expenditure, as determined by the Appellate Tribunal and the Commissioner based on factual analysis. Case-Laws Income Tax Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274194