2015 (6) TMI 1044

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....UDGMENT 1. This appeal has been filed by the Revenue under section 260A of the Income-tax Act, 1961 challenging the order dated November 30, 2012, passed by the Income-tax Appellate Tribunal (the Tribunal) for the assessment year 2005-06. 2. Ms. Bharucha, learned counsel appearing for the Revenue urges the following questions of law for our consideration : "(a) Whether on the facts ....

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.... unit eligible for deduction invoking the provisions of section 80-IA(10) read with section 10A(7) of the Act was based on proper and reasonable appraisal of the material available on record ?" 3. The impugned order of the Tribunal has followed it's own order in respect of the same assessee for assessment year 2004-05 and the decision of this court Appeal No. 4508 of 2010 rendered on Septem....