![Loan Not Fully Disbursed, Project Stalled: DRAT Upholds Interest Rate Reduction to 10% by DRT and Dismisses HUDCO’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/500x300_2122284-drat-taxscan.jfif "Loan Not Fully Disbursed, Project Stalled: DRAT Upholds Interest Rate Reduction to 10% by DRT and Dismisses HUDCO’s Appeal [Read Order]")
Loan Not Fully Disbursed, Project Stalled: DRAT Upholds Interest Rate Reduction to 10% by DRT and Dismisses HUDCO’s Appeal [Read Order]
The Allahabad bench of the Debt Recovery Appellate Tribunal (DRAT) has affirmed the Debt Recovery Tribunal’s (DRT) order, which reduced the ...
![Delay in Challenging Ex-Parte Decree Not Condoned: DRAT upholds Recovery Order against Borrowers [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115557-delay-challenging-ex-parte-decree-condoned-drat-upholds-recovery-order-against-borrowers-taxscan.webp "Delay in Challenging Ex-Parte Decree Not Condoned: DRAT upholds Recovery Order against Borrowers [Read Order]")
![DRAT disposes of HUDCO appeals citing finality of Recovery Certificate, Directs Recovery Officer to proceed based on Crystallized Debt [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093072-drat-taxscan.webp "DRAT disposes of HUDCO appeals citing finality of Recovery Certificate, Directs Recovery Officer to proceed based on Crystallized Debt [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 25]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-Part-25-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 25]")
![ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Dividend-Income-TAXSCAN-2.jpg "ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]")
Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently remanded an Income Tax Appeal filed by Housing and Urban Development Corporation ( HUDCO ), while maintaining that prior period...
![Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-HUDCO-Housing-and-Urban-Development-Corporation-Income-Tax-Appellate-Tribunal-Prior-Period-Expenses-Integrable-taxscan.jpg "Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]")
NPAs are Classifiable as per Rule 6EB of IT Rules, not by Guidelines of NHB: Delhi HC denies IT Deduction to HUDCO
In Housing and urban Development Corporation Ltd v. ACIT, the Delhi High Court, while confirming the denial of claim of deduction on account of de-recognition of interest accruing upon Non Performing...
‘Guarantee Commission’ to acquire the Asset is Revenue Expenditure, not Taxable: Punjab & Haryana HC [Read Judgment]
In a recent decision, the division bench of the Punjab & Haryana High Court has held that the guarantee commission paid by the assessee for acquiring an asset on installment terms is revenue...
![‘Guarantee Commission’ to acquire the Asset is Revenue Expenditure, not Taxable: Punjab & Haryana HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Punjab-and-Haryana-High-Court-Tax-Scan.jpg "‘Guarantee Commission’ to acquire the Asset is Revenue Expenditure, not Taxable: Punjab & Haryana HC [Read Judgment]")
Surplus Funds invested with Companies would fall within the meaning of ‘interest’ u/s 2 (7) of the Interest Tax Act; Delhi HC [Read Judgment]
The Delhi High Court has recently declared that the surplus funds invested with companies would fall within the meaning of s. 2 (7) of the Interest Tax Act. The sole question of law raised before the...
