PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b
ITA/16/2022HC Gauhati11 Apr 2023
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
Section 260A
deductions which is otherwise entitled for the assesse. Hence respectfully
Page No.# 11/14
following these principles and the judicial precedents relied upon we hold
that the interest income on deposits earned in the sum of
Rs.1,18,85,987/- for the Asst. Year 2009-10 (raised by way of additional
ground) out of equity funds, shall have to be treated