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2018 (2) TMI 2079 - HC - Income TaxDeduction u/s 10A - Tribunal directing AO to recomputed the deduction u/s 10A without reducing/ setting off unabsorbed depreciation and brought forward business losses - HELD THAT:- Revenue, very fairly states that the issue raised herein stands concluded against the Revenue. This he states by the decision of this Court in the Respondent-Assessee's case for the assessment year 2006-07 reported in Commissioner of Income Tax Vs. Black & Veatch Consulting (P.) Ltd. [2012 (4) TMI 450 - BOMBAY HIGH COURT] and by the decision of the Apex Court in Commissioner of Income Tax Vs. Yokogawa India Ltd. [2016 (12) TMI 881 - SUPREME COURT] - In the above view, question 1 as proposed does not give rise to any substantial question of law. Thus, not entertained. Delayed employee share of provident fund - whether Tribunal is correct in-holding that employee share of provident fund not deposited within the period provided under the PF Act is covered under the provisions of Section 43B ? - HELD THAT:- Mr. Suresh Kumar very fairly states that the issue raised herein stands concluded against the Revenue and in favour of the Respondent-Assessee's case by the decision of this Court in Commissioner of Income tax, (central), Pune Vs. Ghatge Patil Transports Ltd. [2014 (10) TMI 402 - BOMBAY HIGH COURT]. In the above view, question 2 as proposed does not give rise to any substantial question of law. Thus, not entertained.
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