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2019 (9) TMI 1621 - HC - Income TaxDeduction 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.
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