2018 (2) TMI 1789

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....PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Draft amendment is allowed. 2. Tax Appeal is admitted for consideration of following substantial questions of law: "A. Whether the Tribunal erred in law and on facts in granting the deduction u/s 80IB of the Act on duty draw back of Rs. 18,01,67,542/-? B. Whether the Tribunal erred in law and on facts in granting the deduction u/....

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....n granting of tax credit of Rs. 1,62,26,344/- & Rs. 1,05,43,697/- in respect of royalty income not claimed in original return of income nor claimed in revised return of income?" 4. These questions are however not considered for the following reasons: The decision of the Tribunal with respect to question No.1 is in conformity with the decision of Supreme Court in case of Commissioner of Incom....