Direct Taxes Case Laws - For May / Nov 2019 CA Final Exams - Part 2

harishseasky , Last updated: 02 April 2019  
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Click here to read the 1st part of the article 3. CIT v/s Multi-Tech Ltd [2018] 403 ITR 426 (SC) Background: Assessee Company deposited Share Application Money in a bank. He earnedinterest on such deposited money. Issue: Whether the interest received is Taxable Income under the head I

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