2016 (3) TMI 1268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Parthasarathi Jayant Patel, J. JUDGMENT The revenue has preferred the present appeal by raising the following substantial question of law: "Whether on the facts and circumstances of the case, the Tribunal is right in law concluding that the deduction under Section 10A of the Act can be allowed before determining the gross total income and without setting off the business loss of ....