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Kerala High Court held that correction of Basic Tax Register from nilam to purayidam based on re-survey conducted prior to enactment of Act 28 of 2008 are valid. Accordingly, writ appeals of ...

ITAT Cochin held that disallowance of notional interest u/s. 36(1)(viii) of the Income tax Act set aside since borrowed funds were used for renovation of leasehold premises and the same is allowed as ...