https://www.taxtmi.com/caselaws?id=281267 The Punjab and Haryana High Court dismissed the appeal filed under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The court upheld the decision based on substantial questions of law related to interest levy under section 234B, claim of expenditure under section 57(iii), and deduction restriction under sections 80HHC, 80IA, and 80IB. Previous unfavorable rulings on similar issues were referenced, leading to the dismissal of the appeal. en-us Fri, 20 May 2011 00:00:00 +0530 Tue, 11 Jun 2019 12:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281267 The Punjab and Haryana High Court dismissed the appeal filed under section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The court upheld the decision based on substantial questions of law related to interest levy under section 234B, claim of expenditure under section 57(iii), and deduction restriction under sections 80HHC, 80IA, and 80IB. Previous unfavorable rulings on similar issues were referenced, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281267