TMI Blog2019 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 05.1.2018 issued by the Deputy Commissioner of Income Tax, Corporate Circle 4(2), Chennai-34 stating that the approval notification from the Central Board of Direct Taxes in respect of deduction under Section 80IA(4) of the Act has been received for the respondent and he submits that he has been instructed to withdraw these appeals. The said submission of the learned Senior Standing Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 260A of the Income Tax Act, 1961 (for short, the Act) are directed against the common order dated 24.8.2016 made in ITA.Nos.1181 to 1183/Mds/2015 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench respectively for the assessment years 2009-10, 2010-11 and 2011-12. 3. The Revenue has filed these appeals by raising the following substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case and thereby to be assessed under the head 'income from house property' only? iii. Whether, on the facts and circumstances of the case, the Appellate Tribunal was correct in disregarding the fact that the assessee has not developed or developed and maintained an industrial park by 31.3.2006 as stipulated by the Industrial Park Scheme-2002 and hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had made the order of the Tribunal perverse, both in law and facts? And v. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the rental income of the assessee will qualify for deduction under Section 80IA without giving a clear finding that such income is 'derived from' the eligible business of the assessee an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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