2019 (8) TMI 1065

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....9 in ITA- 342- 2017 (O&M), RA-CR- 30- 2019 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 Su....

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.... Apex Court in Commissioner of Income Tax Vs. M/s Classic Binding Industries, 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, ....

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....lowing the decision of the coordinate benches of the Tribunal, without referring the matter 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....

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....decision of a superior Court in any other case and relied upon a judgment passed by the Supreme Court in Shanti 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 Cla....