Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Whether on the facts and in the circumstances of the case, the assessee company is a financial company under the Interest Tax Act, 1974, liable to tax there under and if yes, then which portion of the income/receipts of the assessee company can be considered ‘chargeable interest’ under Interest Tax Act, 1974
Citation :
Gujarat Gas Financial Services Ltd.,2, Shantisadan Society,Near Parimal Crossing,Ellisbridge, Ahmedabad (APPELLANT) Vs.ACIT, Circle 4,Ahmedabad (RESPONDENT) PAN/GIR No.: AAACG5584E
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