TMI Blog2011 (4) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... export incentives - there was no deliberate furnishing of inaccurate particulars by the assessee - The appeals are dismissed in favour of assessee. - 34 of 2011 - - - Dated:- 18-4-2011 - MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. 1. This order will dispose of ITAs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Sterling Foods Vs. CIT dated 15.4.1999 (237 ITR 579) disallowing claim of deduction under Chapter VIA of the Act on export incentives was already available to the assessee at the time of filing of return of income for Asstt. Year 2001-02, and, therefore, the assessee was evidently filing inaccurate particulars of income in claiming deduction under Section 80IB on export incentives? ii) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) of Section 271(1)(c) of the Income-Tax Act, 1961? 3. Learned counsel for the revenue very fairly states that matter is covered against the revenue by the judgment of this Court dated 28.7.2010 in ITA No.225 of 2010 The Commissioner of Income-Tax Vs. M/s Raj Overseas. 4. In view of above, no substantial question of law arises. The appeals are dismissed. 5. A photocopy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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