AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2016 (10) TMI 628
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Respondent : R.S.Agarwal ORDER 1. 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 q....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able under the provisions of Section 37(4) were not attracted ? 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 2....