https://www.taxtmi.com/caselaws?id=411164 The Tribunal upheld its decision to remand the matter to the Assessing Officer for further verification and dismissed the assessee's application for rectification regarding the deduction of interest expenditure under section 36(1)(iii) of the Act. The Tribunal found that the application seeking a review of the order was beyond the scope of rectification and emphasized the need for factual verification regarding the availability of self-owned funds with the assessee. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411164 The Tribunal upheld its decision to remand the matter to the Assessing Officer for further verification and dismissed the assessee's application for rectification regarding the deduction of interest expenditure under section 36(1)(iii) of the Act. The Tribunal found that the application seeking a review of the order was beyond the scope of rectification and emphasized the need for factual verification regarding the availability of self-owned funds with the assessee. Case-Laws Income Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411164