https://www.taxtmi.com/caselaws?id=434875 The Tribunal partially upheld the Principal Commissioner of Income Tax's order under section 263, affirming the revision on the disallowance of interest expenses under section 36(1)(iii) but overturning the revisions concerning the carry forward of losses under section 79 and the taxability of share premium under section 56(2)(viib). The appeal by the assessee was partially successful. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 06 Mar 2023 11:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434875 The Tribunal partially upheld the Principal Commissioner of Income Tax's order under section 263, affirming the revision on the disallowance of interest expenses under section 36(1)(iii) but overturning the revisions concerning the carry forward of losses under section 79 and the taxability of share premium under section 56(2)(viib). The appeal by the assessee was partially successful. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434875