TaxTMI 
TaxTMI 
2019 (8) TMI 1065
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....in ITA-351-2017 (O&M), RA-CR-31-2019 in ITA-343-2017 (O&M), RA-CR-32-2019 in ITA-344-2017 (O&M), RA-CR-33-2019 in ITA-332-2015 (O&M) - -<br>Income Tax<br>MR AJAY TEWARI AND MR AVNEESH JHINGAN, JJ. ITA-214-2016 (O&M), RA-CR-35-2019 in ITA-217-2017 (O&M) And RA-CR-43-2019 in ITA-113-2018 (O&M) For The Applicant-Appellant : Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate A....
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....dustries, 2018 (407) ITR 429 : 2018(9) SCC 753. The substantial questions of law involved are read as under :- "i) Whether on the facts and in the circumstances of the case, the Tribunal erred in law in holding that benefit of deduction under section 80IC @ 100% of profit was not available to units set up after 7.1.2003, on undertaking substantial expansion from the year of completion of substa....
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....to the larger bench? v) Whether the learned Income Tax Appellate Tribunal is right in law and facts in holding that definition of initial assessment year does not allow the undertaking to claim deduction under Section 80IC of 100% upon their substantial expansion? vi) Whether the orders of the learned Income Tax Appellate Tribunal is perverse as the same is based on incorrect application of ....
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....hanti Devi Vs. State of Haryana and others (1999) 5 SCC 703. There is no quarrel with this proposition of law in the abstract but in the present case what is emerged is that the original judgment of this Court (decided on 06.09.2018) was based on the decision of the Supreme Court in M/s Classic Binding Industries (supra). However, in the subsequent decision in M/s AARHAM Softronics (supra) the S....