M/S.SHEETAL REAL vs. INCOME TAX OFFICER
In the result, the appeal fails and the substantial questions of law
ITA/83/2010HC Orissa08 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A
disallowance of interest paid by the banks is called
for under Section 14A of the Act for investments made in tax free
bonds/securities which yield tax free dividend and interest to assessee
26 134 ITR 219
ITA/83/2010
REPORTABLE
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