https://www.taxtmi.com/caselaws?id=408917 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the issue of disallowance of notional interest for fresh consideration by the Assessing Officer. The judgment emphasizes the importance of verifying the adequacy of interest-free funds and ensuring a fair opportunity for the assessee to be heard during assessment proceedings, highlighting the procedural fairness and legal principles upheld by the Tribunal. en-us Thu, 17 Jun 2021 00:00:00 +0530 Thu, 24 Jun 2021 08:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408917 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the issue of disallowance of notional interest for fresh consideration by the Assessing Officer. The judgment emphasizes the importance of verifying the adequacy of interest-free funds and ensuring a fair opportunity for the assessee to be heard during assessment proceedings, highlighting the procedural fairness and legal principles upheld by the Tribunal. Case-Laws Income Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408917