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S.14A not applicable to income exempt u/s. 50 of SIDBI Act, 1989
Case Law Details
- Case Name
- Commissioner of Income Tax-3, Mumbai Vs Small Industries Development Bank of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HIGH COURT OF BOMBAY
Commissioner of Income-tax-3, Mumbai
Versus
Small Industries Development Bank of India
IT APPEAL NO. 2108 OF 2010
SEPTEMBER 12, 2012
JUDGMENT
M.S. Sanklecha, J.
This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (“the Act”) challenges the order dated 15/7/2009 of the Income Tax Appellate Tribunal (“the Tribunal”) arising in ITA No. 3408/Mum/2006 relating to the assessment year 2003-04.
2. Being aggrieved, the revenue has formulated the following question of law for consideration of this Court.
Whether on the facts and circumst...
