Eligibility to deduction u/s 35D to the Bank - High Court should ...

High Court to Decide If Bank Qualifies for Deduction u/s 35D of Income Tax Act.

March 18, 2019

Case Laws Income Tax SC

Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court for consideration the substantial question of law that whether the respondent Bank is an industrial undertaking so as to entitle them to claim deduction u/s 35D.

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Eligibility to deduction u/s 35D to the Bank - High Court should ...

High Court to Decide If Bank Qualifies for Deduction u/s 35D of Income Tax Act.

March 18, 2019

Case Laws Income Tax SC

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