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2019 (9) TMI 1558

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..... oan, utilized for construction of school building in respect of which full rental income as included the computation of taxable income - Whether CIT(A) erred in invoking the provision of section 251(2) and adding to the taxable income being 50% of interest claimed and allowed by the Assessing Officer - HELD THAT:- Both the above issues have been decided in favour of the assessee by in the case of .....

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..... nstruction of school building in respect of which full rental income is included the computation of taxable income, was duly considered and allowed by the Assessing Officer in the computation of taxable income. Whether on facts and circumstances of the case the learned CIT(A) erred in invoking the provision of section 251(2) of the Income Tax Act and adding to the taxable income ₹ 1,09,02,74 .....

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