https://www.taxtmi.com/highlights?id=46183 Disallowance of interest u/s 36(1)(iii) on proportionate basis - mixed funds i.e own funds as well as borrowed funds - commercial expediency - charging / non-charging of interest or charging of interest at a lesser rate would not fall in the domain of the revenue - revenue cannot step into the shoes of the businessman en-us Tue, 30 Apr 2019 08:03:51 +0530 Tue, 30 Apr 2019 08:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46183 Disallowance of interest u/s 36(1)(iii) on proportionate basis - mixed funds i.e own funds as well as borrowed funds - commercial expediency - charging / non-charging of interest or charging of interest at a lesser rate would not fall in the domain of the revenue - revenue cannot step into the shoes of the businessman Highlights Income Tax Tue, 30 Apr 2019 08:03:51 +0530 https://www.taxtmi.com/highlights?id=46183