2018 (5) TMI 637

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....lant: Mr.Vinay Kuthiala, Senior Advocate, with Mr.Diwan Singh Negi, Advocate For the Respondent: Mr.Vishal Mohan, Advocate ORDER Sanjay Karol, Acting Chief Justice (oral) Primarily, five substantial questions of law arise for consideration in the present appeal. (i) Whether the Hon'ble ITAT is right in law in holding that the A.O. was not right in making adjustments for workin....

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.... for claiming deduction u/s 80IA of the Income Tax Act, 1961? (v) Whether the Hon'ble ITAT is right in law in treating the interest income earned by the assessee from HPSEB as income from generation of power and hence eligible income for allowance of deduction u/s 8- IA of the Income Tax Act, 1961? 2. Insofar as substantial questions of law No.(i) & (ii) are concerned, we are of the co....