https://www.taxtmi.com/caselaws?id=289022 The High Court affirmed the Tribunal's decision, emphasizing the sufficiency of the Assessee's own funds for investments and the presumption in favor of the Assessee when borrowing funds. The Court dismissed the Appeals, highlighting the absence of any substantial question of law and declining to entertain the Revenue's contentions. en-us Wed, 09 Jul 2014 00:00:00 +0530 Thu, 09 Jul 2020 19:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289022 The High Court affirmed the Tribunal's decision, emphasizing the sufficiency of the Assessee's own funds for investments and the presumption in favor of the Assessee when borrowing funds. The Court dismissed the Appeals, highlighting the absence of any substantial question of law and declining to entertain the Revenue's contentions. Case-Laws Income Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289022