| Citation(s) |
|---|
| 2001 SLG 678 2001 SLD 678 2001 PTD 2617 (2001) 248 ITR 109 |
Supreme Court of India
C.A. No. 380 of 2000, decision dated: 13-01-2000
B.N. KIRPAL AND S. RAJENDRA BABU, JJ
R. N. Trivedi, Tara Chandra Sharma, Ms. Sushma Suri and Shaikumar Dwivedi, Advocates for Appellant. V. V. Lalit, Advocate for
Respondent
C.A. No. 380 of 2000, decision dated: 13-01-2000
B.N. KIRPAL AND S. RAJENDRA BABU, JJ
R. N. Trivedi, Tara Chandra Sharma, Ms. Sushma Suri and Shaikumar Dwivedi, Advocates for Appellant. V. V. Lalit, Advocate for
Respondent
COMMISSIONER OF INCOME TAX
VS
ABHIJIT IRON PROCESSORS (PVT.) LTD. (NO.3)
Law: Income Tax Act, 1961
Section: 256
Income-tax---Reference--Special deduction---New industrial undertaking-- -Computation of total income for purposes of calculating special deduction under S.80-1--Interest income whether includible ---Question of law---Indian Income Tax Act, 1961, Ss.80-I & 256(2). Held, that the question whether the Tribunal was justified in law in upholding the order of the Commissioner of Income-tax (Appeals) in directing the Assessing Officer to include interest income in the gross total income while computing the deduction under section 80-I of the Income Tax Act, 1961, was a question of law. ORDER Leave granted. After hearing learned…
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