Held that the additional expenditure and all the documents required the Assessing Officer’s necessary factual verification. Matter remanded. (AY. 2013-14)
Chiranjeevi Traders Pvt. Ltd. v. Dy. CIT (2021) 89 ITR 46 (SN) (Hyd.)(Trib.)
S. 36(1)(iii) : Interest on borrowed capital-Amalgamation-Interest paid after amalgamation-Matter remanded.