TMI Blog2010 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... by order of this Court in CIT v. M/s Raj Overseas (2010 -TMI - 204320 - PUNJAB AND HARYANA HIGH COURT). appeals are dismissed. - I.T.A. No. 715 of 2010 (O and M) and I.T.A. No. 716 and 717 of 2010 - - - Dated:- 21-12-2010 - Adarsh Kumar Goel, Rajesh Bindal, JJ. Yogesh Putney, Sr. Standing Counsel for the Appellant/Revenue Adarsh Kumar Goel, J. This order will dispose of I.T.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Assessment Year 2003-04, and therefore, the assessee was evidently filing inaccurate particulars of income in claiming deduction under Section 80IB on export incentives?" ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss to revenue, and given the fact that such loss to revenue has occurred in the instant case due to wrong claim by the assessee with respect to deduction under Section 80IB?" Learned counsel for the revenue does not dispute that the matter is covered against the revenue by order of this Court dated 28.7.2010 in ITA No.225 of 2010 (CIT v. M/s Raj Overseas). Accordingly, the appeals are di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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