Section 10B deduction dispute confined to specified questions of law, with remaining issues not entertained.

The Bombay HC confined the appeal to two specified questions of law concerning deduction under section 10B of the Income-tax Act, 1961, and admitted it only on that limited basis. Questions 2, 3, 4 and 6 were not entertained. No final adjudication on the merits of the issues was made, so the operative effect was a restricted admission of the appeal rather than a determination of the underlying tax controversy.

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Issues: Whether the appeal should be entertained only on the questions relating to deduction under section 10B of the Income-tax Act, 1961, and whether the remaining questions could be entertained.

Outcome: The appeal was admitted only on the two specified questions of law. Questions 2, 3, 4 and 6 were not entertained. No final adjudication on the merits of the issues was made.

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