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2012 (6) TMI 684

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....inst the order dated 25.11.2011 passed by the Income Tax Appellate Tribunal 'A' Bench, Bangalore in appeal proceeding No. ITA No.566/Bang/2010 relating to assessment year 2005-06. 2. The appellant has raised the following substantial question of law: Whether on the facts and in the circumstances of the case, the ITAT is justified in law in directing the AO to calculate deduction under Sectio....

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....d to the respondent - assessee in the special leave petition it is necessary that the appeal should be admitted and await the outcome of the decision of the Supreme Court in respect of similar question. 4. The Supreme Court has not laid down or settled the law in this regard. Though some times this Court may await the decision of the Supreme in a pending appeal before it, if the same question i....