2017 (9) TMI 1844

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....USTICE AKIL KURESHI) 1. The Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 15.2.2017 raising the following questions for our consideration : "Whether in the facts and circumstances of the case, the Appellate Tribunal is correct in allowing the claim of deduction u/s.80IB of Rs. 38,50,685/? 2. A perusal of the fact would suggest that the assessee had not ....