COMMISSIONER OF INCOME-TAX versus HINDUSTAN CONDUCTORS (PVT.) LTD.
Interest on the loan capital, which means that the interest appraising officer is paid interest for non-commercial reasons, which is paid annually in the amount of Rs 2 lakh from the charity trust established by the director of the Assisi company. More than Rs 1.5 lakh is paid as finance charges. Continuing a two-year loan beyond the agreed-upon repayment date The Indus Income Tax Act, 1961, section 36 (1) (II) on the money owed to the assing officer
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