https://www.taxtmi.com/caselaws?id=441737 The Tribunal partly allowed the appeal, condoning the delay in filing and remanding the issue of disallowance of interest component on EMI paid to NBFCs for further assessment based on additional evidence. The Tribunal dismissed the additional ground raised by the assessee regarding the retrospective application of the amendment to section 40(a)(ia). en-us Wed, 17 May 2023 00:00:00 +0530 Mon, 14 Aug 2023 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441737 The Tribunal partly allowed the appeal, condoning the delay in filing and remanding the issue of disallowance of interest component on EMI paid to NBFCs for further assessment based on additional evidence. The Tribunal dismissed the additional ground raised by the assessee regarding the retrospective application of the amendment to section 40(a)(ia). Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441737