Income Tax - Case Law - Krishak Bharati Cooperative Limited Versus Commissioner of Income Tax Another 2013 (9) TMI 17 - DELHI HIGH COURT

Disallowance u/s 36(i)(iii) - Whether assessee was liable to deduction u/s 36(1)(iii), on account of interest accrued in respect of capital converted into loan for the period 1st July, 1986 to 30th June, 1987 - Held that.......... Income Tax - Case Law