Criteria for allowance of interest under Section 36(1)(iii) of the Income Tax Act


Last updated: 13 July 2021

Court :
ITAT Hyderabad

Brief :
This assessee’s appeal for AY.2014-15 arises from the CIT(A)-8, Hyderabad’s order dated 22-11-2017 passed in caseNo.0261/CIT(A)-8/Hyd/2016-17, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

Citation :
I.T.A. No. 301/HYD/2018

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