https://www.taxtmi.com/caselaws?id=471191 Limited remand proceedings cannot revive an unexplained-investment addition already deleted in an earlier appellate round. The Assessing Officer must remain within the defined remand scope, which concerned determination of actual shareholding using relevant information. Interest expenditure linked to dividend and other income from shareholding is deductible under Section 57 without further verification where that nexus has already been conclusively recognised. Interest under Section 234D is not chargeable where no refund was issued on processing of the return. Interest under Section 220 must be recomputed, if applicable, on total income determined after giving effect to appellate directions. en-us Fri, 17 Oct 2025 00:00:00 +0530 Mon, 24 Aug 2026 18:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471191 Limited remand proceedings cannot revive an unexplained-investment addition already deleted in an earlier appellate round. The Assessing Officer must remain within the defined remand scope, which concerned determination of actual shareholding using relevant information. Interest expenditure linked to dividend and other income from shareholding is deductible under Section 57 without further verification where that nexus has already been conclusively recognised. Interest under Section 234D is not chargeable where no refund was issued on processing of the return. Interest under Section 220 must be recomputed, if applicable, on total income determined after giving effect to appellate directions. Case-Laws Income Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471191