Consultating Engineering Services ... vs Deputy Commissioner Of Income Tax, & ... on 21 September, 2015
period under consideration. However, the interest
capitalized against the same has been shown at NIL. From the above, it is
W.P.(C) No. 2029 ... 2014 Page 2 of 5
clear that the assessee should have been capitalized. The assessee however,
claimed the same as revenue expenses instead thereby making