2024 (5) TMI 1465

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l as involving lower than the prescribed tax effect of Rs. 20 lakhs in light of the CBDT s Circular no .3/2018 dated 11.07.2018 u/sec. 254(2) - HELD THAT:- It emerges at the outset with the able assistance coming from both the parties that the assessee had claimed the impugned sec. 80P deduction relief involving interest income as per the Revenue s pleadings of the instant application. CIT(A) admi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tify tribunal s order dated 01.08.2018 dismissing it s main appeal I.T.A. No. 2484/PUN./2017 as involving lower than the prescribed tax effect of Rs. 20 lakhs in light of the CBDT s Circular no .3/2018 dated 11.07.2018 u/sec. 254(2) of the Income Tax Act, 1961 (in short the Act ). Heard both the parties. Case file perused. 2. It emerges at the outset with the able assistance coming from both the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X