2015 (10) TMI 748

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er to allow the claim of deduction u/s 80IB(10) made by the assessee on pro rata basis without appreciating the fact that the provisions of section 80IB(10) clearly mandate that the assessee can be either eligible or not eligible for claiming deduction and the provisions do not contemplate any proportionate deduction?” The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ens .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts ORDER P.C. : 1. Having heard both sides and finding that save and except the following question and which is in relation to the claim of deduction SRP 1/3 under Section 80IB(10) on pro rata basis, every other question though styled and projected as substantial question of law, is now infructuous. Each of these appeals are, therefore, admitted on the following substantial questi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X