S. 5 : Scope of total income–Accrual of Interest-Question of fact–Deletion of addition is held to be justified-No question of law. [S.4, 260A, Infrastructure Development Board Act, 2001]
CIT v. H.P. Infrastructure Development Board (2019) 267 Taxman 487 / 111 taxmann.com 326 (HP)(HC) Editorial : SLP of revenue is dismissed, CIT v. H.P. Infrastructure Development Board (2019) 267 Taxman 486 (SC)