https://www.taxtmi.com/caselaws?id=780271 The SC dismissed the Special Leave Petition and declined to interfere under Art. 136, upholding the tribunal's deletion of the addition under s.36(1)(iii). The Court agreed that an investment company using cash accounting lending interest-bearing funds without charging interest to associates did not render the lower interest rate disallowable; the "matching principle" was inapplicable and no substantial question of law arose. The impugned order therefore stands and any interlocutory applications are disposed of. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 10:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780271 The SC dismissed the Special Leave Petition and declined to interfere under Art. 136, upholding the tribunal's deletion of the addition under s.36(1)(iii). The Court agreed that an investment company using cash accounting lending interest-bearing funds without charging interest to associates did not render the lower interest rate disallowable; the "matching principle" was inapplicable and no substantial question of law arose. The impugned order therefore stands and any interlocutory applications are disposed of. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780271