THE COMMISSIONER OF INCOME TAX, TRICHUR vs. THE DHANALAKSHMI BANK LTD.,
ITA/772/2009HC Kerala14 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(3)Section 260ASection 40A(7)
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
