2011 (1) TMI 760

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....venue.   ADARSH KUMAR GOEL, J.   1. 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 of the Income Tax Appellate Tribunal, New Delhi dated 26.3.2010 in I.T.A. No.4465/DEL/2009 proposing to raise following substantial questions of law:-   "i) Whether on the facts, and in the circumstances o....

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....of the decision of the Hon'ble Supreme Court in Liberty India Vs. CIT (317) ITR 218), whereby the non-allowability of 8-0IB deduction on export incentives has been re-affirmed?"   iii) "Whether the decision of the Ld. Income Tax Appellate Tribunal quashing the penalty order u/s 271 (1)(c) on the ground that there is no deliberate concealment is justified in the light of the decision of the....