2017 (9) TMI 1694

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....peal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has decided the appeal in favour of assessee. 2. This Court while admitting the matter on 04.05.2017 framed the following substantial questions of law:- "I. Whether the Tribunal was justified in allowing the deduction of Rs. 5,83,01,240/- under Section 10AA of the Act without at all considering the sp....