https://www.taxtmi.com/caselaws?id=287244 The tribunal partially allowed the appeal, reducing the disallowance of interest expenditure to ? 1,99,450. The decision was based on a detailed analysis of the balance-sheet, financing patterns, and the availability of interest-free funds. The tribunal emphasized the importance of assessing the sufficiency of funds concerning their application and the dynamic nature of financing. en-us Wed, 20 Mar 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287244 The tribunal partially allowed the appeal, reducing the disallowance of interest expenditure to ? 1,99,450. The decision was based on a detailed analysis of the balance-sheet, financing patterns, and the availability of interest-free funds. The tribunal emphasized the importance of assessing the sufficiency of funds concerning their application and the dynamic nature of financing. Case-Laws Income Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287244