No disallowance for interest paid on capital work in progress u/s 36(1)(iii) where sufficient interest-free funds available, presumption is that…
No disallowance u/s 36(1)(iii) can be made for cash-in-hand over the certain period of time unless cogent material is brought…
Interest free loan to subsidiary-disallowance for commercial expediency not relevant if advances given out of interest free funds - Punjab…