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2011 (2) TMI 1609

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....- -<br>Income Tax<br>-<br>J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. For the Appellant : Mr. Vimal Gupta For the Respondent : Mr. P.J. Pardiwala, senior Advocate with Ms. J.N. Shah i/b. Dru Shah & ....

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....n the case of DCIT V/s. Dhanalakshmi Bank Ltd. (Cochin) reported in 76 TTJ 439 held that the interest paid to the RBI was not penalty and accordingly the interest expenditure is allowable. SLP filed b....

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