2010 (10) TMI 1181

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....Jain, Advocate ORDER ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 26.5.2009 of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No.3087/Del)/2008 for the assessment year 2005-06 proposing to raise following substantial questions of law:- "i) Whether on the facts and in ....

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....justified in allowing section 80IB deduction to the assessee by applying the ratio of the apex Court's decision in a case which is totally different on facts from the case of the assessee? iv) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was justified in drawing an artificial distinction between the case of an exporter and a supporting manufacturer for allowing cla....