Dismissed
Pr. Commissioner of Income TAX-6, New Delhi v. NTPC Sail Power Co. Pvt.Ltd
Delhi HCITA/570/2018
Case brief
AI extract
What is this about?
The Delhi High Court dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961. The court held no substantial question of law arose, following prior judgments on the classification of surplus fund income and the deductibility of retirement benefit provisions under Section 37.
What did the court decide?
The appeal was dismissed; no substantial question of law arose.