Burden of proof to claim interest expenditure is on the assessee

Rupesh Srivastava , Last updated: 11 March 2013  
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As informed in 11th Sep. 2012 and reported in (2012) 6 TaxCorp (DT) 52547 (SC), Involving disallowance under S. 14A of the Act. A division bench of SC observed that there was no judgment of High Court on the interpretation of S. 14A and yet HC, in its order, had merely stated that no substantial

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Rupesh Srivastava
(Business)
Category Income Tax   Report

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