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Section 1015 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

ITA 4/LKW/2004[1996-97]Status: DisposedITAT Lucknow14 Oct 2025AY 1996-97

For Appellant: Sh. Pankaj Shukla, Adv & ShubhamFor Respondent: Sh. Puneet Kumar, CIT DR

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

TDS were not applicable to this transaction and therefore, the Tribunal held that it was not an interest received by the assessee on loans/advances, within the meaning of section 2(7) of the Interest Tax Act. Therefore, it held that the provisions of section 5 of the Interest Tax Act were not attracted in respect of such interest. The Tribunal