2010 (9) TMI 195

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....or the appellant. ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 2.4.2009 of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No.3629/Del)/08 for the assessment year 2002-03 proposing to raise following substantial questions of law:- "i)      &....

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....nbsp;       Whether the decision of the Income Tax Appellate Tribunal to delete the penalty u/s 281(1)(c) of the Act is justified in the light of the decision of the Hon'ble Supreme Court in Liberty India Vs. CIT (317) ITR 218), whereby the non-allowability of 80IB deduction on export incentives has been re-affirmed? iii)      &nbsp....