2017 (6) TMI 1361

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....D G.S. KULKARNI, JJ. Mr. Arvind Pinto for the appellant in ITXA 1825/14 and for the respondent in ITXA 1241/14. Ms. Aasifa Khan for the respondent in ITXA 1825/14 and for the appellant in ITXA 1241/14. ORDER P.C. 1. We have heard learned Counsel for the respective parties. 2. The Revenue has framed the following substantial question of law : (i) Whether on the facts and ....

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.... of all other provisions of the Act contained in subsection (1) and (2) thereof? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal is correct in not deciding the implication of insertion of subsection (5) to section 115JB? (iii) Whether what is specifically exempt u/s 80IB(10) could be taxed u/s 115JB? 3. So far as issue with regard to non....