total interest payments of Rs.1,93,97,376/-, the assessee
submitted the following details:
(a) interest to bank, LIC and Chit Kesar Saving Scheme ... which
comprised different categories of interest payments. The assessee had shown
interest paid to banks/LIC/Chit Kesar Saving Scheme, interest to loan
creditors
being interest on delayed remittance of TDS)
Rs.996/- Interest on delayed payment of ESI
Rs.1,85,618/- Interest on delayed payment ... being interest on delayed remittance of TDS), Interest on delayed
payment of PT and Interest on delayed payment of Service Tax are compensatory
in nature
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
CHNY/2022
(vii) Interest Income from M/s.Vasan Healthcare 5,24,448/-
Pvt. Ltd.,
(viii) Interest Income from M/s.Assured Best Care ... Centre 30,00,000/-
India P. Ltd., under the head "LIC Interest"
A.Y. 2014-15
Sl.No. Nature of Addition Amount
Interest Rs.6,50,176
2 Jewell Loan Interest Rs.2,10,000
3 Tata Capital Loan Interest Rs.2,33,028
4 LIC Loan ... Interest Rs.4,01,440
Total Rs.14,94,644
7.3.3 The AO noticed that entire loan received on account of SBI
Mortagage Loan, LIC
Interest Rs.6,50,176
2 Jewell Loan Interest Rs.2,10,000
3 Tata Capital Loan Interest Rs.2,33,028
4 LIC Loan ... Interest Rs.4,01,440
Total Rs.14,94,644
7.3.3 The AO noticed that entire loan received on account of SBI
Mortagage Loan, LIC