2018 (2) TMI 1789

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....I) 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/s. 80IB of the Act of Rs. 28,54,26,054/- on interest inc....

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....yalty 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 Income Tax vs. Woodward Government India P. Ltd reported in (2009) 312 ITR 85 (SC). Sofar ....