M/S. V2 RETAIL LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, KOLKATA
The appeal is Allowed to
ITA/30/2021HC Calcutta02 Jul 2024
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 43BSection 4A
Housing Finance is sufficient to
bring them within the ambit of the definition of
"Public Authority as defined in Section 2(h) of the
Right to Information Act. 2005.”
In view of above we find that the interest expenses
claimed by the assessee to the LIC Mutual Fünd are
covered under the provisions of section 43B of the
Act. Accordingly
