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S. 80-I deduction not available on Bank Interest & transportation
Case Law Details
- Case Name
- Krishak Bharati Co-operative Ltd. Vs Commissioner of Income-tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Krishak Bharati Co-operative Ltd.
v/s.
Commissioner of Income-tax
IT APPEAL NOs. 1280 OF 2007 AND 955 OF 2008
APRIL 23, 2012
ORDER
1. Having heard learned counsel for the parties in these two appeals, which pertain to the assessment years 1993-94 and 1994-95, we are inclined to frame the following substantial question of law:-
“Whether the Income Tax Appellate Tribunal was right in holding that the Commissioner of Income Tax had rightly invoked and exercised jurisdiction under Section 263 of the Income Tax Act, 1961?”
2. We have heard learned c...
