TMI Blog2017 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... ng at the profits of the power units for the purpose of computing deducting under section 80IA of the Act? 2) Whether on the facts and in the circumstances of the case and in law, the Tribunal ought to have adjudicated the Appellant's claim for deduction under Section 80JJA of the Act? 3) Whether on the facts and in the circumstances of the case and in law, the Tribunal ought to have adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as substantial questions of law, the Appeals 1685 of 2014, 1686 of 2014, 1685 of 2014 and 1659 of 2014 admitted on that basis, even this Appeal is admitted. It shall stand admitted on the following substantial questions of law. 1) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that, indirect expenses which were not directly relatable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of book profits under MAT provisions? 2 The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of this Appeal. However, the Registry must further ensure preparation of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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