Madras H.C : The assessee bank interest on securities has to be assessed only on the basis of the interest due on the half-yearly due dates and the interest accrued as at the end of the assessment year is not be taken
High Court Of Madras CIT vs. City Union Bank Ltd. Section 5, 28(i), 36(1)(vii), 36(1)(viia), 145(1), Proviso Asst. Year 1992-93, […]