TaxTMI 
TaxTMI 
2018 (6) TMI 296
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....or the Respondent : Mr. Pratyush Jhunjhunwala, Adv. Mr. P. K. Jhunjhunwala, Adv. Mr. S. Rudra, Adv. ORDER The Court : Two principal questions are raised by the department in this appeal. The first of them pertains to a matter under Section 80-1A of the Income Tax Act, 1961 in respect of deductions of profits and gains from industrial undertakings or enterprises engaged in infrastructure developm....
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....urpose. On the appreciation of facts, the tribunal came to a conclusion that the other concerns were sister concerns of the respondent assessee and this aspect of the matter does not fall for any consideration in this limited jurisdiction. As to the first issue raised, the point that the Revenue makes is that there was no notification which had been issued for the industrial park or special econo....
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.... or the rules entitling the assessee to claim the benefit. The parties refer to some of the judgments of High Courts where the question was addressed. Indeed, the order impugned of the appellate tribunal refers to at least two such judgments. The matter needs consideration on the following substantial question of law: Whether an assessee undertaking any work for developing or operating or maint....