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2017 (8) TMI 856 - HC - Income TaxAdmitted on the following substantial questions of law. “1) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that, indirect expenses which were not directly relatable to the power units had to be reduced in arriving at the profits of the power units for the purpose of computing deducting under section 80IA of the Act? 2) Whether on the facts and in the circumstances of the case and in law, the Tribunal ought to have adjudicated the Appellant's claim for deduction under Section 80JJA of the Act? 3) Whether on the facts and in the circumstances of the case and in law, the Tribunal ought to have adjudicated the Appellant's claim for deduction under Section 80IA in respect of the integrated power unit No.6 of the Act? 4) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that, Profit on sale of Investments as well as Profit on sale of fixed assets should not be excluded in the computation of book profits under MAT provisions?”
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