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

34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest income is not entitled for benefit of deduction under Section 80-IA of the Act. 8. That the appellant states that the Id assessing officer disallowing claim of the appellant under Section

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