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Section 1014 Section 8(2)2 Section 172 Section 2(5)2 Section 2(7)2 Section 22

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

ITA 3/LKW/2004[1995-96]Status: DisposedITAT Lucknow14 Oct 2025AY 1995-96

For Appellant: \nSh. Pankaj Shukla, Adv & Shubham

Section 10Section 17Section 2Section 2(5)Section 2(7)Section 8(2)

5A)(iv)\nread with Section 2(5B) of the Act. The institution which is to be treated as a\ncredit institution and/or a financial company is specifically defined under the\nabove section on which the Interest Tax Act is applicable. On perusal of the\nclauses of Section 2(5B) of the Act, we observe that the activities of the\nassessee