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Case Law Details

Case Name : Lanco Kondapalli Power Pvt. Ltd. Vs. DCIT (ITAT Hyderabad)
Related Assessment Year :
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RELEVANT PARAGRAPH

24. Applying the ratio of the above decision to the facts of the present case, we find that undisputedly, the assessing officer has not initiated proceedings under S.14S of the Act, to lax the interest income of Rs. 25,83,848 earned on margin money. In fact, the assessing officer has initiated the proceedings under S.148 to bring to tax the reimbursement of income-tax from APTRANSCO. However, during the course of re-assessment proceedings, the

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