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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) and Section 2 (5B) of the \"Act\"\noperate in an altogether different context and direction then the provisions of\nsection 36(1)(viii) of the Income Tax Act, 1961 and the analogy drawn by the\nlearned CIT (A), for the purposes of upholding the applicability of Interest tax Act,\n1974 in the case of the appellant, is misconceived