https://www.taxtmi.com/caselaws?id=797307 Interest disallowances relating to unsecured loans required fresh adjudication because substantially similar issues for the preceding assessment year had been restored for de novo consideration. The outcome for that preceding year was material to determination for the relevant year. No view was taken on the merits, and the appellate authority was required to reconsider the matter after providing adequate hearing opportunity, together with the connected preceding-year proceedings. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797307 Interest disallowances relating to unsecured loans required fresh adjudication because substantially similar issues for the preceding assessment year had been restored for de novo consideration. The outcome for that preceding year was material to determination for the relevant year. No view was taken on the merits, and the appellate authority was required to reconsider the matter after providing adequate hearing opportunity, together with the connected preceding-year proceedings. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797307