2017 (5) TMI 1684

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....GMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Income Tax Appellate Tribunal, Ahmedabad "B" Bench (hereinafter referred to as "the learned tribunal") dated 03/05/206 in ITA No.198/Ahd/2016 for the Assessment Year 2010-11 by which the learned tribunal has partly allowed the said Appeal preferred....

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....aiming deduction u/s 80IB i.e. the partnership firm as in the present case and not the case of partner's admissibility towards interest/ remuneration as held in the case of Smt. Mala Tandon?" [2.0] We have heard Shri Sudhir Mehta, learned advocate appearing on behalf of the appellant - revenue. [3.0] The respondent - assessee, a partnership firm consisting of four partners, filed the return ....

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....come Tax Act. On Appeal preferred by the assessee the learned CIT(A) confirmed the disallowance made by the Assessing Officer with respect to the deduction claimed under Section 80IB of the Income Tax Act. On further Appeal by the assessee, the learned tribunal by the impugned judgment and order partly allowed the said Appeal and deleted the disallowance made by the Assessing Officer out of the de....