Curiosity paid as profits-tax cannot be established off from curiosity receivable/been given by the assessee below Part 244A in the Act. Desire paid is not an allowable deduction less than Area 37, and Until there is a provision by which revenue can be subject to your deduction, no deduction https://hbs-case-solution37020.idblogz.com/36592549/hbs-case-solution-can-be-fun-for-anyone