2016 (9) TMI 1542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Opponent. ORAL ORDER Mr. Akil Kureshi 1. Tax appeal is admitted for consideration of following substantial questions of law: "1. Whether, on the facts and circumstance of case, the Tribunal was right in law in allowing the deduction u/s.80IA(4) of the Act without appreciating that the assessee had captive power generation plant and therefore the claim u/s. 80IA(4) of the....