2017 (3) TMI 906 - SCH - Income Tax

Claim of deduction under Section 36(1)(viia) - Assessing Authority took population figures of the Census 2001 to be adopted for the purpose - Apex Court dismissed the SLP against the HC Order 2015 (1) TMI 1328 - KARNATAKA HIGH COURT Provisional population total cannot be acted and in that view of the matter the Tribunal was justified in upholding the order passed by the assessing authority where they have acted on the Census figures of 2001 as reflected in the provisional population totals and denied the benefit to the assessee - Decided against assessee