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Assessee has raised the ground that the learned Commissioner of Income-tax (Appeals) - 2, Thane ['CIT(A)'] has erred in law and on facts in confirming the action of the Assessing Officer ('AO') in denying deduction u/s. 80IA for interest on income tax refund.

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Sec. 80IA of Income tax Act, 1961— Deduction —GATEWAY TERMINALS PVT. LTD. vs. Deputy CIT.[2020] 25 ITCD Online 087 (ITAT-MUMBAI)

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