BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

3)/147 of the Act shows that the assessee was found to have claimed deduction u/s 80- IA of the Act on interest income and some other income credited under the head ‘other income’ which were not eligible for deduction as per explanation of section 80-IA(4) of the Act and accordingly, a notice

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes