2018 (2) TMI 1942

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..... gistered under the Companies Act, 1956 - HELD THAT:- Benefit has been granted by the tribunal to the respondent assessee which is a creation of statute, we see no error or any substantial question of law warranting reconsideration merely because in the returns filed erroneously due to mistake of the official, filing the returns in stead of indicating the corporation to be creation of the Central F .....

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..... ana Sinha @ Archana Shahi, Mr. Alok Kumar, Mr. Sanjeev Kumar For the Respondent/s : Mr. Mr. Ajay Kumar Rastogi, Mr. Parijat Saurav ORAL JUDGMENT Rajendra Menon, In these appeals filed by the Revenue under Section 260A of the Income Tax Act, the ground for challenging the orders passed by the Income Tax Appellate Tribunal, Patna are with regard to gran .....

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..... ct, it is shown to be a company, the statutory benefit accruing to the Corporation by virtue of Section 115JB cannot be denied and in doing so, the learned Tribunal has not committed any error and we find no substantial question of law, warranting reconsideration. That apart the deduction granted by the Tribunal which is also challenged in these appeals are based on due appreciation of the eviden .....

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