Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
capital requirements as was not related as otherwise noted by the Assessing Officer claimed as interest on forward contracts for - 15 - investment in shares of companies which investment increased from Rs.102 crores to Rs.380 crores. Justifiably the learned counsel pointed out the issue in accordance with the provisions of section 43A distinguishing the capital/revenue nature imbibed therein to result