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Notional Interest Income Credited To P/L A/C As Per Accounting Standard Requirement Is Not Liable For Tax Under Real Income Principle: Mumbai ITAT
While referring to the decision of Chennai Bench of Tribunal in the case of M/s. Shriram Properties Limited (ITA No. 431/Chny/2022), the Mumbai ITAT held that the notional interest income credited.
Sandeep singh karhail
Jancy elizabeth rani
Kesar multimodal logistic
Shriram properties limited
Accountant member
Judicial member
Indian accounting
Jancy elizabeth
Mumbai itat
Otional interest income
Profit and loss account
Indian accounting standard
Real income principle
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