THE PR. COMMISSIONER OF INCOME TAX vs. M/S BHORUKA POWER CORPORATION LTD.
Appeal is disposed of in terms of the judgment of this Court in the
ITA/123/2021HC Karnataka08 Jul 2021
Bench: SATISH CHANDRA SHARMA,R. NATARAJ
Section 260Section 5Section 801
disallowed the claim made under Section
801-A of the Act as conditions set out in the said
section were