https://www.taxtmi.com/caselaws?id=404788 The appeals against the disallowance of interest expenses u/s 36(1)(iii) for A.Y. 2013-14 and A.Y. 2014-15 were dismissed in favor of the Assessee. The Co-ordinate Bench of ITAT Delhi upheld the decisions of the Ld. CIT(A) based on previous rulings in the Assessee's own case for earlier assessment years. The tribunal found no distinguishing factors presented by either party and declined to interfere due to the specific facts and circumstances of the case. en-us Tue, 02 Mar 2021 00:00:00 +0530 Wed, 28 Jul 2021 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404788 The appeals against the disallowance of interest expenses u/s 36(1)(iii) for A.Y. 2013-14 and A.Y. 2014-15 were dismissed in favor of the Assessee. The Co-ordinate Bench of ITAT Delhi upheld the decisions of the Ld. CIT(A) based on previous rulings in the Assessee's own case for earlier assessment years. The tribunal found no distinguishing factors presented by either party and declined to interfere due to the specific facts and circumstances of the case. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404788