https://www.taxtmi.com/caselaws?id=58041 The Tribunal partly allowed the appeals by reversing the disallowance of interest on borrowed funds for all assessment years, upholding the disallowance of interest under section 40A(8) for all years except 1978-79, and confirming the addition of cash credits for the assessment year 1981-82. en-us Thu, 31 Mar 1994 00:00:00 +0530 Fri, 17 Dec 2010 10:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58041 The Tribunal partly allowed the appeals by reversing the disallowance of interest on borrowed funds for all assessment years, upholding the disallowance of interest under section 40A(8) for all years except 1978-79, and confirming the addition of cash credits for the assessment year 1981-82. Case-Laws Income Tax Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58041