Bsr Builders Engineers Contractors, ... vs Dcit, Cent. Circle-2(3), Chennai on 14 January, 2026
Dcit, Chennai vs Bsr Builders Engineers Contractors, ... on 14 January, 2026
आयकर अपीलीय अिधकरण, '
related parties.
The AO noted that the assessee has taken loan from IIFL Wealth
Finance Ltd., @ 8.50% and from Aditya Birla Finance ... secured loan whereas the other
two loans i.e., IIFL Wealth Finance Ltd., @ 8.50% and Aditya Birla
Finance Ltd., @ 13.75% are secured loans by providing
Bank Ltd., Vs DCIT ITA No.
1108/Ahd/2024)dt. 24.04.2024
(ii) IIFL Samasta Finance Ltd., Vs DCIT, Bangalore ITA
No.1054/Bang/2024 ... 3394/CHNY/2025
iii. ITAT, Bangalore Bench in the case of IIFL Samasta Finance
Ltd., vs. DCIT in ITA No.1054/Bang/2024 (order dated
also stated that it is allowable as share of eligible
loss from IIFL special opportunity funds under the pass through
status u/s 115UB
Capital Rs. 32,03,369/-
Bajaj Finance 38284 Rs.28,24,188/-
IIFL Rs. 34,47,777/-
8 . All the other loans were raised ... effect, the CIT(A) has recorded
categorical finding. Further, the loan from IIFL is interest free and
was examined by the CIT(A) from