(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is ADMITTED on the following substantial question of law:
"Whether the Tribunal committed substantial error of law in unnecessarily remitting the matter back to the file of the Assessing Officer instead of granting benefit of deduction under Section 80IB of the Income Tax Act, 1961 in view of the decision of the Supreme court in the case of CIT v. Oracle Software India Ltd., reported in [2010] 320 ITR 546 [SC]."
Let notice be issued returnable on April 23, 2012. Direct service permitted.
[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-
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