https://www.taxtmi.com/caselaws?id=284962 The court condoned a 30-day delay in re-filing, allowed the application, upheld the disallowance of interest paid on borrowed capital, and found no grounds to interfere with the Tribunal's decision. The court determined that the impugned order aligned with legal principles and dismissed the appeal, concluding that no substantial question of law was raised. en-us Fri, 07 Dec 2018 00:00:00 +0530 Wed, 18 Dec 2019 18:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284962 The court condoned a 30-day delay in re-filing, allowed the application, upheld the disallowance of interest paid on borrowed capital, and found no grounds to interfere with the Tribunal's decision. The court determined that the impugned order aligned with legal principles and dismissed the appeal, concluding that no substantial question of law was raised. Case-Laws Income Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284962