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2016 (8) TMI 1398 - ITAT MUMBAIMAT applicability on assessee bank - Held that:- We set aside the order passed by Ld CIT(A) on this issue and hold that the provisions of sec. 115JB shall not be applicable for both the years under consideration. Granting of interest u/s 244A - Held that:- Since it is matter involving computation of eligible amount of interest u/s 244A of the Act, we are of the view that this issue requires fresh examination at the end of the AO. In the decisions relied upon by the assessee, the Tribunal has followed the decision rendered in the case of India Trade Promotion Organisation Vs. CIT [2013 (9) TMI 451 - DELHI HIGH COURT] and accordingly given direction to the AO to follow the said decision. Consisted with the view taken by the Tribunal, we restore this issue to his file with the direction to examine this issue afresh
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