https://www.taxtmi.com/caselaws?id=420433 The Tribunal upheld the disallowance of interest under section 36(1)(iii) towards Capital Work in Progress but remanded the issue of quantifying the interest to the Assessing Officer for further examination based on the overall financial position of the assessee. The Tribunal dismissed the additional ground for deduction under section 80-IB(11A) as it was not claimed in the original return of income. The appeal was partly allowed for statistical purposes. en-us Wed, 30 Mar 2022 00:00:00 +0530 Mon, 06 Jun 2022 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420433 The Tribunal upheld the disallowance of interest under section 36(1)(iii) towards Capital Work in Progress but remanded the issue of quantifying the interest to the Assessing Officer for further examination based on the overall financial position of the assessee. The Tribunal dismissed the additional ground for deduction under section 80-IB(11A) as it was not claimed in the original return of income. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420433