TMI Blog2020 (5) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... - Substantial question of law No.2 is answered by a Division Bench of this Court in M/S. ING VYSYA BANK LIMITED [ 2020 (1) TMI 1116 - KARNATAKA HIGH COURT] wherein held Companies Act, 1956 has excluded insurance, banking companies or the companies engaged in the generation or supply of electricity from the purview of Section 211(1) of the Companies Act, 1956 and resultantly from the purview of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act ), by the Revenue, being aggrieved by the order dated 31.07.2018 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA.No.509/Bang/2014. 2. The following substantial questions of law are proposed for consideration in this appeal: 1. Whether on the facts and circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed which computing income under section 115JB of the Act? 3. Whether on the facts and circumstances of the case, the Tribunal s order can be said as perverse in nature in not adjudicating issue pertaining to 80IA deduction even though same is pleaded by Revenue? 3. When the matter is taken up today, learned counsel for the parties submitted that the proposed substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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