https://www.taxtmi.com/caselaws?id=290052 The appeals filed by the assessee for the assessment years 2003-2004 and 2011-12 were partly allowed. The Tribunal condoned the delay in filing the appeals, dismissed the ground regarding the correct assessee for taxation, allowed the deduction of interest expenditure, directed the re-computation of interest under sections 234A, 234B, and 234C, and allowed the capitalization of interest expenses. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sun, 06 Sep 2020 20:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290052 The appeals filed by the assessee for the assessment years 2003-2004 and 2011-12 were partly allowed. The Tribunal condoned the delay in filing the appeals, dismissed the ground regarding the correct assessee for taxation, allowed the deduction of interest expenditure, directed the re-computation of interest under sections 234A, 234B, and 234C, and allowed the capitalization of interest expenses. Case-Laws Income Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290052