https://www.taxtmi.com/caselaws?id=409367 The appeal was partly allowed by the Tribunal. The grounds related to the amortization of the premium paid for leasehold land were dismissed. However, the Tribunal allowed the grounds concerning the addition under section 41(1) of the Income-tax Act, 1961, and the disallowance of swap charges on loans obtained by the assessee. The decision was pronounced on 25.06.2021. en-us Fri, 25 Jun 2021 00:00:00 +0530 Tue, 06 Jul 2021 09:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409367 The appeal was partly allowed by the Tribunal. The grounds related to the amortization of the premium paid for leasehold land were dismissed. However, the Tribunal allowed the grounds concerning the addition under section 41(1) of the Income-tax Act, 1961, and the disallowance of swap charges on loans obtained by the assessee. The decision was pronounced on 25.06.2021. Case-Laws Income Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409367