2016 (10) TMI 628

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....This appeal under Section 260A of Income Tax Act, 1961 has arisen from the judgment and order dated 18.11.2015 passed by Income Tax Appellate Tribunal, Delhi Bench 'F', New Delhi (hereinafter referred to as the "Tribunal") in Income Tax Appeal No.2956/D/01, 2132/D/01 (Assessment Year 1996-97). 2. The appeal was admitted on following substantial questions of law: 1. Whether on the facts ....

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.... 4. Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that deduction under section 80-I was allowable on gross total income without reducing the deduction under Section 80-HH of the Act ? 3. Learned counsel for parties stated that question no. 1 is covered by judgment dated 24th September, 2015 passed in Income Tax Appeal No. 77 of 2014, Commissio....