PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

32 months is not explained. 2. Interest income from two sources viz., from M/s. Mangal Tyres and from short term loans and advances treated differently and shown under two heads in return filed for the assessment year 2016-17 viz., as income from other sources and income from business. 3. List of persons to whom money was given and interest

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires