TMI Blog2018 (7) TMI 2012X X X X Extracts X X X X X X X X Extracts X X X X ..... 1468 - GUJARAT HIGH COURT] and CIT Vs. Gujarat Industrial Development Corporation [ 2017 (7) TMI 811 - GUJARAT HIGH COURT] learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No question of law arises. We do not propose to interfere with the impugned order of remand. On the basis of the material on record, which may be before the AO, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Year 2011-12, revenue has preferred the present Tax Appeal with the following proposed question of law; (A) Whether, on the facts and in the circumstances of the case, and in law, the Appellate Tribunal is justified in setting aside the issue of deduction /exemptions u/s. 11 12 of the Act in view of the applicability of Section 2(15) of the Act in instead of upholding the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order and after having noted the decisions of this Court in the case of Ahmedabad Urban Development Authority Vs. ACIT (Exemption) in ITA No.423 to 425 of 2016 dated 02/05/2017 and CIT Vs. Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat), learned Tribunal has restored the issue to the file of the Assessing Officer to conclude the issue de novo. No qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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