Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
depreciation claimed by the assessee on current securities. (b) In interfering with the disallowance of broken period interest in respect of securities purchased. 2. Whether, on the facts and in the circumstances of the case and also in view of the specific provision of Section 40A(7) of the Income tax Act, 1961 the Tribunal is right