2018 (3) TMI 221

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.... Raj Sinha, Senior Standing Counsel, Income-tax Department For the Respondents : A. K. Rastogi JUDGMENT Rajendra Menon C. J.- 1. These are appeals filed by the Revenue under section 260A of the Income-tax Act, 1961, calling in question the tenability of orders passed by the Income-tax Appellate Authority, Patna in the matter of allowing deductions as claimed by the assessee under section 80-IC....

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....ugned order, the learned Tribunal has dealt with the issue in the following manner : "7. . . . Therefore, first of all, it is to be decided whether such activity amounts to works contract or not and if so, whether the deduction under section 80-IC of the Income-tax Act, 1961 is still available. The appellant has relied upon the decision of the hon'ble Bombay High Court in the case of CIT v. ....