2020 (2) TMI 588

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.....PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, 'the act, 1961') is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Surat dated 17.05.2019 in the ITA No. 417/SRT/2018 for the A.Y. 2013-14. 2. The Revenue has proposed following four questions of law for the consideration of this Court :....

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.... 43D of the Act, after allowing all eligible deductions whether made or claimed suo-moto by the assessee or not? (d) Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal is correct in applying the rule of consistency even when the assessee has failed to support its claim of deduction u/s 80IB(10)?" 3. The questions of law as proposed by the Revenue stan....

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....muneration does not signify that the same are mandatory in nature. We concur with the view taken by the learned tribunal. We see no reason to interfere with the impugned judgment and order passed by the learned tribunal. No substantial questions of law arise in the present Tax Appeal. The present Tax Appeal deserves to be dismissed and is accordingly dismissed." 4. This Court had the occasion to ....