Commissioner vs M. Sahai

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt learned Senior Standing counsel assisted by Mrs. Mauma M. Bhatt, learned Standing Counsel for the revenue.

ADMIT.

We formulate the following substantial questions of law which arises in this appeal :-

"Whether the Appellate Tribunal has substantially erred in holding that the assessee is eligible for deduction u/s. 80IB of Rs.6,48,41,835/- ?"

Issue notice to the other side. Paper book be filed within 3 months. Connect with Tax Appeal Nos.1279 to 1285 of 2011.

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Savariya Top