PR COMMISSIONER OFINCOME TAX vs. M/S SN BUILDERS & DEVELOPERS
ITA/740/2018HC Karnataka01 Feb 2021
Bench: SATISH CHANDRA SHARMA,V SRISHANANDA
Section 260Section 801B(10)Section 801B(10)(C)Section 80I
Section 801B(10) of the Income Tax Act
concluded that the respondent did not fulfill the condition 'C'
laid down in the said provision and disallowed
