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Rulings on Disallowance of Interest under Income Tax Act
Disallowance of Interest means any interest which is disallowed for non-compliance with the provisions of the Income Tax Act, 1961. The Income Tax...
![Disallowance of Interest can’t be made where Interest-Free Funds are sufficient to cover Interest-Free Investments: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Disallowance-of-interest-interest-free-funds-interest-free-investments-ITAT-Taxscan.jpg "Disallowance of Interest can’t be made where Interest-Free Funds are sufficient to cover Interest-Free Investments: ITAT [Read Order]")
![Acquisition of Capital Asset isn’t for extension of Existing Business: ITAT deletes disallowance of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Acquisition-of-capital-asset-business-ITAT-disallowance-of-interest-Taxscan.jpg "Acquisition of Capital Asset isn’t for extension of Existing Business: ITAT deletes disallowance of Interest [Read Order]")