Harsh Estates Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Case ke facts
Harsh Estates Pvt. Ltd. ek real estate company hai. Unhone apne books mein interest ka kharcha claim kiya tha. Department ne interest capitalization ko lekar appeal ki, par group ke pehle ke judgments jaise hi yahan bhi deduction allow ho gayi.
Mudda (Issue)
Interest deduction aur uski capitalization sahi thi ya nahi?
Faisla (Held)
Court ne bola ki pehle same group ke cases mein bhi deduction allow hua hai. Isliye yahan bhi interest expenditure allow kiya. Capitalisation appeals ko bhi kharij kar diya.
Practical takeaway
Agar aapke group mein pehle se similar case decide ho chuka hai, toh uski copy judgments court ko dikhaiye. Similar ground par relief mil sakta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-12.