2011 (4) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....weta Malhotra, Advocate for the appellant.   Mr. Denesh Goyal, Standing Counsel for the respondent.   ADARSH KUMAR GOEL, J.   This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Chandigarh in ITA No.191/CHD/93 and C.O. No.56/CHD/93 for the assessment yea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....facts and circumstances of the case the Tribunal did not err in holding that profits or sale of import entitlements were of the same nature as CCA received?   4. Whether the Tribunal did not err in holding that only such profits of an industrial undertaking were exempt from tax u/s 80-I as were obtained from sale of manufactured goods?   5. Whether on the facts and circumstances of....