2022 (1) TMI 1376

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.... CO.(5953) FOR THE APPELLANT(S) NO. 1 ORDER ( PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE ) 1. This Appeal is filed at the instance of the Revenue being aggrieved and dissatisfied by the order dated 24.08.2021 passed by the Income Tax Appellate Tribunal, Ahmedabad, in ITA No. 577 /Ahd/2019 for A.Y. 2015-16. 2. In the present Appeal, the Revenue has proposed the following questions of law ....

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.....Gujarat Industrial Development Corporation reported in (2017) 83 Taxmann.com 366 (Gujarat) which are subject matter of further appeal before the Hon'ble Supreme Court and pending?" [C] "Whether on the facts and circumstances of the case and in law, the Appellate Tribunal is justified in allowing benefit of capital expenditure of Rs.15,07,13,500/- and accumulation @ 15% of Rs.10,46,85,495/-....