2012 (5) TMI 464

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...., for the respondent.   AJAY KUMAR MITTAL, J. (Oral)   1. The present appeal has been filed under Section 260-A of the Income Tax Act, 1961 (in short 'The Act') against the order passed by the Income Tax Appellate Tribunal, Chandigarh "A" Bench in ITA No. 198/CHD/2009 dated 28.05.2009 for the assessment year 2004-05. 2. The following substantial questions of law were framed for consid....

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....HHC was not admissible in view of Section 80IB (13) read with Section 80IA (9) of the Act. The same was answered in favour of the revenue and against the assessee. 5. In view of the above, question no. (a) is decided against the assessee. 6. According to learned counsel for the parties, question no. (b) stands concluded by judgment of this Court rendered in ITA No. 122 of 2011 titled Kohinoor In....