2007 (9) TMI 666

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....A of the Income-tax Act, 1961 (for brevity, 'the Act'), against order dated 27.3.2007, passed by the Income Tax Appellate Tribunal, Chandigarh Branch (A), Chandigarh (for brevity, 'the Tribunal), in I.T.A. No. 542/Chandi/2006, in respect of assessment year 2003-04. It is claimed that the following substantial questions of law would arise for determination of this Court:- I. Whether, on th....

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....aw? IV. Whether the ITAT has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria while deciding the issue of eligibility for claiming deduction under Section 80IB of the Income Tax Act, 1961? After hearing learned counsel for the assessee-appellant and perusing the record, we are of the considered view that no question of law, much less a substa....