ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI
In the result, the appeal of the Revenue as well as assessee is dismissed
ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B
3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63
of 1951);
(c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act,
1956 (1 of 1956), engaged in the business of providing long -term finance for industrial projects and eligible for deduction under
