2021 (1) TMI 1043

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.... APPELLANT ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. This Tax Appeal under Section 260A of the Income Tax, 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, 'D' Bench, Ahmedabad dated 20.02.2012 in the ITA No. 2432/Ahd/2017 for the A.Y. 2013-14. 2. The revenue has....

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....and second proviso to section 2(15) of the Act without considering the merit of the issue?" (C) Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal was justified giving benefit in accumulation @15% of Rs. 7,82,37,856/- u/s. 11(1)(a) of the Act and exemption of Rs. 5,00,00,000/- claimed u/s. 11(2) of the Act without appreciating the fact that once the pr....

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....as received for the discharge of its? (F) Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal was justified in allowing deemed application of Rs. 6,77,02,219/- against its future income in absence of any express provision in the Act regarding the same? (G) Whether on the facts and circumstances of the case and in law, the Hon'ble Tribunal i....