AO cannot disallow interest in section 80IA deduction working when same already been disallowed by Assessee

GVK Jaipur Expressway Private Limited Vs. DCIT (ITAT Jaipur) It was submitted that the assessee on review of the appeal documentation noticed that it has suo-moto disallowed the interest receipts while computing book profits for the purposes of deduction u/s 80IA of the Act and the said fact has inadvertently escaped its attention at the time of filing of the appeal. It was submitted that the Assessing Officer has disallowed the interest receipts while working out deduction u/s 80IA of the Act and the said action of the Assessing Officer has resulted into double addition of the same amount and...