(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 We have heard Mr.M. R. Bhatt, learned counsel for the revenue.
2.0 Admit.
3.0 We formulate the following substantial questions of law.
"[A] Whether Appellate Tribunal is right in law and on facts in allowing the deduction under section 32AB of Rs.1,10,62,710/-?
[B] Whether Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs.1,53,48,336/- under section 80I in respect of various units?
[C] Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs.11,30,616/- under section 80HHA?"
4.0 List the matter with Tax Appeal No.2182 of 2009. Paper-book be ready within three months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Amit Top