2013 (3) TMI 845

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....C:­ Heard. 2 Admit on the following substantial questions of law:­ (a) Whether on the facts and circumstances of the case and in law, the Tribunal erred in denying the deduction claimed by the Appellant amounting to ₹ 72,28,116/­ under section 80IA(4)(iii) of the Act in respect of income derived by it from the industrial park for assessment year 2003­04? (b) Whether it....