Allahabad H.C :Interest to sister concern allowed only if it is for business purpose.

High Court Of Allahabad CIT Vs. Deepak Agarwal Assessment Year : 2001-02 Section : 36(1)(iii) Prakash Krishna And Manoj Kumar Gupta, Jj. IT Appeal No. 357 Of 2005 May  30, 2013 ORDER Manoj Kumar Gupta, J. – The present appeal under section 260A of the Income Tax Act has been filed against order dated 14-6-2005 passed…

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