2018 (1) TMI 900

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ni, for the Respondent ORDER 1. This Appeal under Section 260A of the Income Tax Act, 1961 ("the Act" for short) challenges the order dated 30 June 2014 passed by the Income Tax Appellate Tribunal ("Tribunal" for short). The impugned order dated 30 June 2014 relates to the assessment year 2002-03. 2. The Revenue has urged the following questions of law for our consideration: 1. Whether on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to profits derived from 100% export oriented units falling under Section 10B of the Act? 5. Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in restricting the disallowance under Section 14A of the Act to Rs. 1,87,954/? 3. Re. Question 2: (a) It is the agreed position between the parties that the issue arising herein stands concluded in favour o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tya Birla Nuvo Ltd. order dated 23 February 2017) (b) In the above view for the reasons indicated in our above order dated 23 February 2017, question 3 herein does not give rise to any substantial question of law. Thus, not entertained. 5. Re. Question 4: (a) We note that the impugned order dated 30 June 2014 of the Tribunal has allowed the Respondent-Assessee's Appeal by following decision....