2018 (5) TMI 2147

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....z, Adv. For the Respondent : Mr. K.N. Ahuja, Adv. ORDER The two questions urged by the Revenue in its appeal under Section 260A of the Income Tax Act, 1961 (hereafter referred to as 'the Act') are - firstly, the interest income earned by the assessee towards the surplus funds lying with it; and, secondly, the disallowance made on the provision for retirement benefits. The AO had, in both ca....