AO to examine whether ‘ILamp;FS’ is public financial institution before invoking Sec. 43B on interest payable to it: HC

AO to examine whether ‘ILamp;FS’ is public financial institution before invoking Sec. 43B on interest payable to it: HC

March 03, 2022
INCOME TAX : Madras HC sets aside ITAT order amp; remands to AO to decide if Sec.43B (d) disallowance applies to interest payable to ILamp;FS

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000319914/ao-to-examine-whether-‘ilampfs’-is-public-financial-institution-before-invoking-sec-43b-on-interest-payable-to-it-hc.aspx
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