https://www.taxtmi.com/caselaws?id=443260 The ITAT allowed the appeal, setting aside the disallowances made under sections 36(1)(iii) and 40(a)(ia) for notional interest on unsecured loans and short deduction of TDS, respectively. The ITAT directed the AO to delete the additions, ruling in favor of the assessee. en-us Fri, 16 Jun 2023 00:00:00 +0530 Wed, 20 Sep 2023 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443260 The ITAT allowed the appeal, setting aside the disallowances made under sections 36(1)(iii) and 40(a)(ia) for notional interest on unsecured loans and short deduction of TDS, respectively. The ITAT directed the AO to delete the additions, ruling in favor of the assessee. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443260