Disallowance of Interest on TDS u/s 37(1) is outside the purview of Section 143(1) – ITAT
April 21, 2023
Income Tax, ITAT
Disallowance of Interest on TDS u/s 37(1) is outside the purview of Section 143(1). ITAT allows interest as business expenditure ABCAUS Case Law Citation:ABCAUS 3712 (2023) (04) ITAT Important Case Laws relied upon :M/s. Hebe Infrastructure Pvt. Ltd.M/s. Govindam Clearing Agencies Pvt. Ltd. Vs. DCITDCIT vs. M/s Narayani …