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Citedby 3 docs
M/S Vysali Pharmaceuiticals Ltd vs Appellate Authority For ... on 2 January, 2014
M/S.Eden Exports Company vs Union Of India on 20 August, 2010
M/S. Eden Exports Company vs Union Of India on 20 November, 2012

[Complete Act]
Central Government Act
Section 23 in The Micro, Small and Medium Enterprises Development Act, 2006
23. Interest not to be allowed as deduction from income.—Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), the amount of interest payable or paid by any buyer, under or in accordance with the provisions of this Act, shall not, for the purposes of computation of income under the Income-tax Act, 1961, be allowed as deduction.