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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)

5A) and Section 2 (58) of the "Act" operate in an altogether different context and direction then the provisions of section 36(1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the learned CIT (A), for the purposes of upholding the applicability of Interest tax Act, 1974 in the case of the appellant, is misconceived