2019 (9) TMI 1621 - HC - Income Tax

Deduction u/s 80IB - HELD THAT - The question of law on the face of it suggests that only factual matters are sought to be raised in the application of Section 80-IB of the Income Tax Act 1961 by the tribunal. No question of law far less any substantial question of law is involved. Moreover this is an appeal of 2009 regarding which the appellant/revenue has taken no steps for enlistment before it was listed in this Court.

Summary

The High Court of Calcutta dismissed the appeal (ITA No. 230 of 2009) as no substantial question of law was involved in the application of Section 80-IB of the Income Tax Act, 1961. The appellant did not take any steps for enlistment before the appeal was listed in the Court.