Jammu & Kashmir HC

Interest Income not eligible for deduction u/s. 80IB

Asian Cement Industries Vs Income Tax Appellate Tribunal (Jammu And Kashmir High Court)

A bare look at section 80-IB(4) would reveal that reference made to 'profits and gains derived from such industrial undertakings' and not to 'profit and gains derived from any business of the industrial undertaking'. A conjoint reading of Section 80-IB(l) and 80-IB(4) would reveal that the expression 'profits and gains derived from any bu...

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Section 260A authorizes the High Court to hear an appeal only when substantial question of law is involved

Qazi Shabir Ahmed Vs ITO (Jammu & Kashmir High Court)

It is settled position of law that appeal is creature of Statute and appeal can be filed only when permitted by Statute and can be filed on the grounds mentioned In the Statute. In terms of section 260-A the High Court gets power to hear and decide an appeal only when a substantial question of law is involved. The section 260-A of the Act...

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