Avtar Singh aamp; Sons (1981) 129 ITR 67 (Paamp;H)]. Loan payment not covered but interest paid falls in the net: The provision does not apply to a loan transaction or its repayment. Loan payment/loan repayment ... (v) the use of electronic clearing system through a bank account; (vi) credit card; (vii) a debit card. (d) Payment by anbsp;...
|Publisher||:||Pearson Education India - 2008-09-01|