TMI Blog2013 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... in [2011 (12) TMI 248 - GUJARAT HIGH COURT], decided against the Revenue. - Tax Appeal No. 511 of 2013 - - - Dated:- 14-10-2013 - M. R. Shah And Sonia Gokani,JJ. For the Petitioner : Mr. KM Parikh, Advocate ORDER ( Per : Honourable Mr. Justice M. R. Shah ) 1.00. The appellant revenue has challenged the judgement and order dtd. 2/11/2012 passed by the Income Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enements? (C) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing deduction u/s. 80IB(10) on the entire income, which includes income on account of disallowance u/s. 40(a) (ia) of the Act without appreciating the fact that disallowance of expenditure is due to the deeming fiction created by the penal section 40(a)(ia) of the Act and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the circumstances, present appeal is dismissed so far as the question No.(C) is concerned. 4.00. Now so far as question No.(B) is concerned, it is reported that Tax Appeal No.173 of 2012 raising similar issue has been admitted by this Court. Hence, present Tax Appeal is admitted QUA question No.(B) only. To be heard with Tax Appeal Nos.1306 of 2011, 173 of 2012 and other connected appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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