2013 (10) TMI 1418

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.... Justice Sri Kalyan Jyoti Sengupta) This appeal is preferred against the judgment and order, dated 30.10.2012, passed by the learned Tribunal in I.T.A.No. 331/Vizag/2011 and sought to be admitted on the following suggested questions of law. (i) In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the finding of the learned Commissioner ....

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....f the mention in the said instructions that appropriate amendment are being issued? (iii) In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the exemption claimed under Section 10AA of the Income Tax Act when the respondent - assessee was not involved either in manufacture or produce of article/or/things or provide any services as requi....