BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

46,190/- which was held to be not for the purpose of business, the same was disallowed. Further, a sum of ₹71,91,44,620/- claimed under the head 'other income' in the profit and loss account and on which deduction u/s 80- IA of the Act was also claimed and which was bifurcated into Own Fund and RCD Fund

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