In favour of Revenue (Partly)

Sec. 260A, Section 154, Section 263

Allahabad H.C : Whether under the facts and circumstances of the case the Income Tax Appellate Tribunal has erred in believing that the Assessing Officer has taken a view in the light of surrounding circumstances which cannot be called to be erroneous and prejudicial to the interest of Revenue and Commissioner of Income Tax has exercised his jurisdiction under section 263 of Income Tax Act without having sufficient material with him

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High Court Of Allahabad CIT & Ors. vs. The Upper India Couper Paper Mills Co. Pvt. Limited & Ors. Section

Section 80-IA

Calcutta H.C : the claim of deduction under section 80IA on profit from capital power unit was allowable notwithstanding the fact that such profit arose from consumption of power generated by the other units of the assessee itself and as such there is no sale to outside party and, therefore, there was no real profit and, as such, claim of deduction was not allowable in law

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High Court Of Calcutta CIT vs. Tata Metaliks Ltd. Section : 80-IA Girish Chandra Gupta And Arindam Sinha, JJ. IT

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