2011 (11) TMI 780

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....ureshi, J. 1. Revenue is in appeal against the judgment of the Tribunal dated 8.1.2010 raising following questions for our consideration:- "[A] Whether the Appellate Tribunal is right in law and on facts in allowing the claim of deduction u/s.80IA on the interest amounting to Rs. 86,66,390/- received on margin money? [B] Whether the Appellate Tribunal is right in law and on fa....

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....eligible business are transferred to any other business carried on by the assessee or where any goods or services held for the purposes of any other business carried on by the assessee are transferred to the eligible business and in either case the consideration for such transfer does not correspond to the market value of such goods as on the date of the transfer, then for the purposes of deductio....