THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD
The appeals are dismissed
ITA/141/2020HC Karnataka21 Apr 2021
Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ
Section 143(2)Section 194Section 2Section 206ASection 40Section 80J
80P(2)(a)(i), notwithstanding that they may
also be giving loans to their members which
are not related to agriculture. Also, in case it
is found that there are instances of loans
being
given
to
non-members,
profits
attributable to such loans obviously cannot
be deducted.
12.6.2.
Commissioner of Income-tax (Central)-
I, New Delhi vs. Vatika Township
