https://www.taxtmi.com/caselaws?id=366081 The High Court upheld the ITAT's decision, ruling in favor of the assessee regarding the interpretation of "interest" under Section 2(28A) of the Income Tax Act. The Court found the restructuring fee paid by the assessee to be covered under the definition of "interest," dismissing the Revenue's appeal against the order of the ITAT. en-us Mon, 09 Apr 2018 00:00:00 +0530 Tue, 28 Aug 2018 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366081 The High Court upheld the ITAT's decision, ruling in favor of the assessee regarding the interpretation of "interest" under Section 2(28A) of the Income Tax Act. The Court found the restructuring fee paid by the assessee to be covered under the definition of "interest," dismissing the Revenue's appeal against the order of the ITAT. Case-Laws Income Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366081