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2015 (12) TMI 1732
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.... JUDGEMENT This appeal under Section 260A of the Income Tax act, 1961 was admitted on the following substantial question of law :- "I. Whether on the facts and in the circumstances of the case the Learned Tribunal erred in law in reversing the orders passed by Commissioner of Income Tax (Appeals) and assessing officer and holding that the assessee is eligible for deduction under Section 10B....
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.... which is with retrospective effect, as seen from paragraph 10 thereof and as the appeal does not come within the exceptions as stated at paragraphs 8 and 9 therein, the matter may be disposed of in the light of the said circular. Mr. Dudhoria, learned advocate for the appellant, submits that though the tax effect in this appeal is Rs. 15,32,504/- he has no written instruction from the Commissi....