No Disallowance for Notional Interest on Loans When Principal Recovery is Difficult: Section 36(1)(iii) Explained.

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....Disallowance u/s 36(1)(iii) - where the recovery of principal amount was difficult the addition on account of notional interest on account of loan to said company cannot be made u/s 36(1)(iii) - no nexus between interest paid and loans made by assessee, therefore no disallowance - AT....