Commr.
CIVIL APPEAL NO.2594 OF 2006 KAPADIA, J. In this civil appeal filed by the Department the question of law arises for determination which question is as follows Whether interest paid in respect of borrowings on capital assets number put to use in the companycerned financial year can be permitted as allowable deduction under Section 36 1 iii of the Income tax Act, 1961?
of Income Tax, Ahmedabad v. M s. Core Health Care Ltd. in Civil Appeal Nos.3952 55 of 2002.