24 results for “penalty u/s 271”+ Section 80Aclear
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In the result this ground of appeal preferred by the assessee is allowed
Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy
271(1)(c) of the Act for the Asst.Year 2010-11. iii) The second main ground in respective appeals is with regard to disallowance of interest income and other income as not eligible for deduction under section 80IA(4) of the Act. iv) Challenge is also made in some of the years that loss of eligible sites