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2020 (2) TMI 1148
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....gh: Mr. Deepak Chopra & Mr. Harpreet Singh Ajmani, Advocates. O R D E R C.M. No.5064/2020 By this application, the appellant seeks condonation of two days delay in re-filing the appeal. Considering the fact that the delay is of two days in re-filing the appeal, the application is allowed and the said delay is condoned. The application stands disposed of. ITA 82/2020 Issue notice.....
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....nn.com 182 (Delhi). In our view, these decisions require consideration. Accordingly, we admit the appeal. The following substantial questions of law are framed: "(i) Whether in the facts and circumstances of the case and in law the ITAT has erred in not appreciating that, during the stage of pre-commencement of business, interest derived by the assesse from the borrowed funds which wer....