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)
properties of the\nUPSIDC continued to remain with it till that date and business continued to be\nperformed by the UPSIDC, prior to 2013. Thus, the arguments were summed up by\nstating that the assessee did not fall within the ambit of section 2(5A)(iv) r.w.s.\n2(5B) of the Interest Tax Act, 1974 and the interest earned
