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2013 (3) TMI 102 - HC - Income TaxRectification u/s 154 - whether ITAT is right in dismissing the appeal of the revenue on the issue of disallowance of deduction under Section 80P on interest earned on investment of surplus reserves - Held that:- CIT(Appeals) relying upon the fact that the identical issues in the assessment years 1991-92, 1993-94, 1996-97 and 1997-98 have been decided by the Tribunal wherein held that investment in PSEB bonds and IDBI bonds by the assessee were eligible for deduction under Section 80P(2)(a)(i) of the Act - rectification allowed. No substantial question of law arises for consideration of this Court.
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