2011 (3) TMI 1708

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....PELLANT MR SN DIVATIA FOR THE RESPONDENT  ORAL ORDER (Per : HONOURABLE MS JUSTICE SONIA GOKANI) 1. The appellant Revenue having been aggrieved by the order of the Tribunal dated 7.11.2008 sought to raise following substantial questions of law:- "[A] Whether the Appellate Tribunal ought not have appreciated that the assessee was not entitled to deduction u/s. 80IB of the A....

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.... learned advocate Mr. S.N.Divatia of the respondent. 4. This Court had earlier issued notice for final hearing. Both the learned advocates for the parties have taken this Court through the various documents and the orders passed by all the three adjudicating authorities. Learned counsel, when apparently questioned with regard to the legal issue involved in the matter, has fairly pointed out the....