2017 (4) TMI 1501

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..... now covered by the decision of the Supreme Court in Liberty India Vs. Commissioner of Income Tax [ 2009 (8) TMI 63 - SUPREME COURT] wherein it has been held that this income can betaken into consideration while granting benefit under Section 80IA. - Decided against assessee. - D.B. Income Tax Appeal No. 1/2008 - - - Dated:- 12-4-2017 - HON'BLE MR. JUSTICE K.S. JHAVERI AND HON'BLE MR. .....

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..... error in deciding the income which has been received under the head Insurance charges, postage, FDR, Interest and interest on IT refund, is required to be granted under Section 801A and this income is also required to be considered. 4.However, counsel for the respondent contended that the issue is now covered by the decision of the Supreme Court in Liberty India Vs. Commissioner of Income Tax, .....

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