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2016 (3) TMI 374 - SUPREME COURT

2016 (3) TMI 374 - SUPREME COURT - [2016] 383 ITR 195 - Netting in interest for computing deduction under Section 80HHC - whether ITAT was correct in law in directing the Assessing Officer to allow netting in interest for computing deduction under Section 80HHC - Held that:- As in the present appeal by the Assessee we are only concerned with the correctness of the opinion of the High Court on the question framed by it, we answer the same in favour of the Assessee following the decision of this C .....

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or the Petitioner : Dr. Rakesh Gupta, Adv., Ms. Arna Das, Adv., Mr. Somil Agarwal, Adv., Mr. Rameshwar Prasad Goyal, Adv., Mr. Rohit Kumar Gupta, Adv. And Ms. Monika Ghai, Adv. For the Respondent Mr. Arijit Prasad, Adv., Ms. Gargi Khanna, Adv. And Mr. B. V. Balaram Das, Adv. ORDER 1. The question as framed by the High Court in the appeal under Section 260A of the Income Tax Act, 1961 before it is in the following terms: Whether, on the facts and the circumstances of the case, the Income-Tax Appe .....

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