(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 We have heard Ms. Paurmi B. Sheth, 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 deleting the additions of Rs.5,51,575/- made on account of disallowance of business expenditure treating the same as Capital Expenditure?
[B] Whether Appellate Tribunal is right in law and on facts in deleting the addition of Rs.29,38,594/- made on account of disallowance of claim of deduction u/s.80IB of the Act?"
4.0 Paper-book be ready within three months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Amit Top