2011 (3) TMI 1709

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....E APPELLANT ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Revenue is in appeal against judgement of tribunal dated 7.11.2008. Questions raised are as follows : "(A) Whether the Appellate Tribunal ought not have appreciated that the assessee was not entitled to deduction u/s.80IB of the Act on cattle feed expansion particularly, when the condition stipulated in the said se....

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....t with respect to Cattle Feed plant of assessee set up in the year 1993-1994 and 1997-1998, while installing capacity of 40 metric ton and 100 metric ton respectively, they were considered eligible for benefit under section 80IB of the Income Tax Act. Tribunal thereafter, observed that as regards units set up in assessment year 2004-2005, deduction has been denied on technical ground namely, that ....