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2013 (6) TMI 844

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....saheb Yewale i/by Mr. Rajesh Shah &Co. 24-06- 2013 ORDER This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") arises from the order dated 24 January 2008 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No.218/Mum/05 for assessment year  2001­02. 2) The revenue has proposed the following questions of law for the....

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....nd the circumstances of the case and in law,  the ITAT is right in holding that the respondent is entitled to set off the deduction u/s.80IA of the Act against the gross total income computed and not against the net business income only? e) Whether on the facts and circumstances of the case and in law the ITAT is right in holding that the provisions of Section 115JB of the Act are no....

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....r Revenue has challenged the orders of the Tribunal for assessment year 1999­2000 and 2000­01 in respect of the above questions, the learned Counsel for the revenue states that after this appeal was adjourned on earlier occasion, he had sought instructions/information from the department on the above query by letter dated 15 April 2013.  However, there has been no response from the de....

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....the matter of CIT v/s. M/s. Eskay KNIT (India) Ltd..  In view of the above, the issue being concluded in favour of the respondent­assessee by the decision of this Court, we see no reason to entertain Question (d). 5) As regards Question (e), we are informed by the Counsel for the parties that Income Tax Appeal (L) Nos.1195 of 2012 and 1196 of 2012 in the matter of CIT v/s. Union Bank o....