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    <title>Assessee Disputes AO&#039;s Notional Interest Addition on Land Purchase Loans and Advances: Misjudged by AO?</title>
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    <description>Additions made on notional interest on loans &amp; advances - AO has completely erred in imputing notional interest on loans &amp; advances. As the argument of the assessee that said loans &amp; advances paid for purchase of land. - AT</description>
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      <description>Additions made on notional interest on loans &amp; advances - AO has completely erred in imputing notional interest on loans &amp; advances. As the argument of the assessee that said loans &amp; advances paid for purchase of land. - AT</description>
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