2011 (4) TMI 98

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.... Advocate for the assessee.   Mr. Rajesh Katoch, Senior Standing Counsel.   Mr. Vivek Sethi, Senior Standing Counsel.   ADARSH KUMAR GOEL, J.   1. Since the Registry has not been able to send the files of ITAs No.496, 497, 498 of 2007, 638, 639 of 2008, 394, 395, 471 of 2009, 53 and 481 of 2010 on account of fire in the Court premises, learned counsel for the assess....

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....n 80IB(13) the Tribunal has erred in restricting the claim of deduction to the assessee?   ii) Whether the Duty Entitlement Pass Book Scheme and interest received is an amount derived and eligible for claim u/s 80IB?" 4. It is not disputed that the above questions were considered by this Court in Friends Castings (P) Ltd. Vs. Commissioner of Income Tax (2011) 50 DTR Judgments 61 and aft....