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2021 (3) TMI 1329 - MADRAS HIGH COURTDeduction u/s 80P(2)(a)(i) - Whether the provisions of Section 80P(2)(a)(i) permit the claim for deduction relatable to the interest income earned from the advances to the staff/ employees as well as from the interest earned from savings bank account? - HELD THAT:- In the light of the judgment rendered by a Division Bench of this Court [2019 (6) TMI 1658 - MADRAS HIGH COURT] the above tax case appeal is allowed, the impugned order passed by the Tribunal is set aside and the matter is remanded to the Tribunal to be heard and decided afresh. The substantial questions of law raised are left open.
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