S. 37(1) : Business expenditure-Bank-Interest-Capital or revenue-Broken period interest paid on purchase of securities-Allowable as revenue expenditure-SLP of Revenue is dismissed.[Art. 136]
CIT v. State Bank Of Hyderabad (2024)469 ITR 332 (SC) Editorial : CIT v. State Bank of Hyderabad (No. 2) (2024)469 ITR 325 (Telangana)(HC)