Back to Articles
Tax & ComplianceTaxGuru

Income Tax | No Section 14A Interest Disallowance on Back-to-Back Lending: Gujarat HC

6 Oct 2026 · 6 Oct 2026By CA Vijayakumar ShettySource: TaxGuru

Gujarat HC deletes ₹23.78 crore Section 14A interest disallowance as borrowings had direct nexus with taxable interest-bearing advances. The post No Section 14A Interest Disallowance on Back-to-Back Lending: Gujarat HC appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

Read on TaxGuru

More Articles