2020 (11) TMI 777

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..... se finding - tribunal allowed deduction holding that unit means separate floo r- HELD THAT:- Quash the order passed by the Tribunal. Therefore, it is not necessary to answer the substantial questions of law. The Tribunal shall decide the matter afresh and shall after affording an opportunity of hearing to the parties, shall record a finding whether the assessee has complied with the conditions l .....

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..... de order dated 07.12.2015 to consider the following substantial questions of law: i. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee is eligible for claim of deduction under section 80IA(4)(iii) even though the conditions laid down by the Ministry of Commerce for the same have not been fulfilled by the assessee as noted by the .....

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