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Assessing Officer to Re-evaluate Interest Expenditure on Funds to Sister Concern u/s 36(1)(iii) of Income Tax Act.

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....Interest expenditure on borrowed fund advanced to its sister concern u/s 36(1)(iii) - Assessee did not give any explanation as to how there is a commercial expediency in advancing the money to sister concerns - AO to re-adjudicate the facts and details - AT....