2018 (5) TMI 637

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..... vocate, with Mr.Diwan Singh Negi, Advocate For the Respondent: Mr.Vishal Mohan, Advocate ORDER Sanjay Karol, Acting Chief Justice (oral) Primarily, five substantial questions of law arise for consideration in the present appeal. (i) Whether the Hon'ble ITAT is right in law in holding that the A.O. was not right in making adjustments for working the book profit under Section 115JB of the Inco .....

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..... ether the Hon'ble ITAT is right in law in treating the interest income earned by the assessee from HPSEB as income from generation of power and hence eligible income for allowance of deduction u/s 8- IA of the Income Tax Act, 1961? 2. Insofar as substantial questions of law No.(i) & (ii) are concerned, we are of the considered view, which fact is not disputed, that the same are squarely covered b .....

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..... hority now dealing with the issue pursuant to an order of remand. 5. Insofar as substantial question of law No.(v) is concerned, we are of the considered view, which fact is not disputed, that the matter is squarely covered by the judgment rendered in Commissioner of Income tax vs. Jai Prakash Hydro Power Ventures Ltd., passed by this Court in ITA Nos.1 of 2014, 4015 of 2013 and 3 of 2014, decide .....

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