2005 (4) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing question of law under section 256 (2) of the Income Tax Act, 1961, hereinafter referred to as "the Act" for opinion to this Court. " Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in holding the CIT (A)'s action in deleting the disallowance of interest of Rs. 3,60,000/- when no interest was charged by the assessee company on the a....