https://www.taxtmi.com/caselaws?id=298301 The Tribunal set aside the CIT(A)'s decision to delete the disallowance of interest expenditure under section 40(a)(ia) of the Act. The case was remanded to the AO for fresh adjudication, considering the Finance Act, 2012 amendments, and granting the assessee a hearing opportunity. The Revenue's appeal was allowed for statistical purposes. en-us Fri, 22 Nov 2013 00:00:00 +0530 Mon, 25 Oct 2021 14:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298301 The Tribunal set aside the CIT(A)'s decision to delete the disallowance of interest expenditure under section 40(a)(ia) of the Act. The case was remanded to the AO for fresh adjudication, considering the Finance Act, 2012 amendments, and granting the assessee a hearing opportunity. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298301