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2021 (9) TMI 290 - AT - Income TaxDeduction u/s 80IC - interest received by the assessee from the FD - whether interest received should have been netted off with interest paid since it is inextricably linked with the business of the eligible unit and as such only the net interest ought to have been considered for the purpose of deduction u/s. 80IC - HELD THAT:- As relying in assesse's own case [2021 (3) TMI 1248 - ITAT KOLKATA] we restore this issue raised in the additional ground of appeal of the assessee to the file of Ld. CIT(A) to pass appropriate order in terms of the Tribunal’s order in assessee’s own case supra for AY 2014-15. Therefore, this appeal of assessee is allowed for statistical purposes.
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