1999 (12) TMI 33

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come-tax Appellate Tribunal, Surat, has referred the following question for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to deduction under section 80P(2)(a)(i) and under section 80P(2)(d) of the Income-tax Act, 1961 ?" The assessee claimed certain benefits such as deduction of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The assessee approached the Tribunal and the Tribunal by its order, dated January 19, 1984, allowed the appeal. The Tribunal has placed reliance on the assessment order for the assessment year 1974-75. The Revenue carried the matter further and the Division Bench of this court in Income-tax Reference No. 124 of 1984 decided on July 20, 1998 answered the reference in favour of the Revenue and aga....