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TMI Blog2020 (3) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... a-Versus- Birla Corporation Limited [ 2019 (9) TMI 1688 - CALCUTTA HIGH COURT] So, we do not think it fit to admit this appeal on this question. As the respondent is represented by learned counsel, issuance and service of notice of appeal are dispensed with. Leave is granted to the respondent to file a cross objection by 31 st March, 2020. Let informal paper books be filed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Whether on the facts and in the circumstances of the case, the tribunal interpreted and applied Section 80IA[8] of the Income Tax Act, 1961 in relation to the sale of electricity by the assessee to Indian Energy Exchange and Rajasthan Power Procurement Centre? 2. Whether the assessing officer had rightly invoked Rule 8D[2] [iii] of Income Tax Rule 1962? 3. Whether the assessee was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (Principal Commissioner of Income Tax, Kolkata-2, Kolkata-Versus- Birla Corporation Limited). So, we do not think it fit to admit this appeal on this question. As the respondent is represented by learned counsel, issuance and service of notice of appeal are dispensed with. Leave is granted to the respondent to file a cross objection by 31 st March, 2020. Let informal paper books be fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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