2010 (12) TMI 892

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....ant/Revenue   Adarsh Kumar Goel, J.  This order will dispose of I.T.A. Nos.715 to 717 of 2010 as common questions of law are sought to be raised in all the appeals.   I.T.A. No.715 of 2010 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 29.1.2010 ....

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....rate particulars of income in claiming deduction under Section 80IB on export incentives?"   ii) "Whether the decision of the Income Tax Appellate Tribunal to delete the penalty under Section 271(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 8-0IB deduction on export incentive....