Case Law Details
Case Name : Income Tax Officer Ward Vs Bihar State Financial Corporation (Patna High Court)
Related Assessment Year :
Courts :
All High Courts Patna High Court
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ITO Vs Bihar State Financial Corporation (Patna High Court)
In these appeals filed by the Revenue under Section 260A of the Income Tax Act, the ground for challenging the orders passed by the Income Tax Appellate Tribunal, Patna are with regard to grant of benefit to the assessee under Section 115JB of the Income Tax Act.
In the detailed order passed by the Appellate Tribunal, we find that the assessee is the Bihar State Finance Corporation created by Central Finance Corporation Act, and therefore, it i
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