TMI Blog2011 (7) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue in this appeal. i) Whether on the facts and in the circumstances of the case and i law, the ITAT did not err in directing the Assessing Officer to allow set off of the 10A unit losses against its business profits ignoring the specific provisions of sub section (6) of section 10A which provides for set off of such losses only after the expiry of the last of the relevant assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king or money lending ? iv) Whether on the facts and in the circumstances of the case and i law, the ITAT did not err in directing the AO to compute the assessee's interest liabilities under Section 234B and 234C after taking into account DTA tax credit ? v) Whether on the facts and in the circumstances of the case and i law, the ITAT did not err in holding that the amendment to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appeal No.4278 of 2009 have been rejected by this Court on 11th January 2011. For the reasons stated therein, question (iv) and (v) cannot be entertained. 4. As regards question (iii) is concerned, the finding of fact recorded by the Tribunal is that the assessee had advanced loans to its employees in the ordinary course of business. the Tribunal has recorded a finding of fact that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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