Finance Costs Reassessment Allowed: Section 36(1)(iii) Doesn't Prevent Revenue From Reviewing Claims Yearly Despite Past Acceptances.

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....Disallowance of Finance Cost incurred during the year under the consideration u/s 36(1)(iii) - mere acceptance of the claim in earlier years in proceedings u/s 143(1) does not debar Revenue from examining the claim on merits in subsequent years and does not create a bar of res-judicata . - AT....