TMI Blog2017 (9) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. The Tribunal granted such facility and allowed the claim of deduction against which the Revenue is in appeal. In case of Commissioner of Income-tax v. Gujarat Oil and Allied Industries [ 1992 (9) TMI 67 - GUJARAT HIGH COURT] the Division Bench of this Court in context of deduction under section 80J of the Act had observed that filing of requisite report during the course of assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 15.2.2017 raising the following questions for our consideration : Whether in the facts and circumstances of the case, the Appellate Tribunal is correct in allowing the claim of deduction u/s.80IB of ₹ 38,50,685/? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner of Income-tax reported in (2014) 367 ITR 245(Guj), the Court recognized that for sufficient reasons, the assessee may also be allowed to file such a report at the appellate stage. of course, in the said case finding that there were insufficient grounds for allowing the assessee to do so, the report was not taken into consideration when it was sought to be filed directly before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
