TMI Blog2011 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Present:- Mr. Sanjay Bansal, Sr. Advocate with Ms. Shweta Malhotra, Advocate for the appellant. Mr. Denesh Goyal, Standing Counsel for the respondent. ADARSH KUMAR GOEL, J. This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, the Act ) against the order of the Income Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e meaning of Section 80-I of the Income Tax Act? 3. Whether on the facts and circumstances of the case the Tribunal did not err in holding that profits or sale of import entitlements were of the same nature as CCA received? 4. Whether the Tribunal did not err in holding that only such profits of an industrial undertaking were exempt from tax u/s 80-I as were obtained from sale of manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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