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2015 (4) TMI 1342 - GUJARAT HIGH COURTDisallowance of deduction being Sales Tax Entitlement - HELD THAT:- Tribunal has remanded the matter back to the file of Assessing Officer for re-adjudicating the issue afresh as per the directions of the Tribunal given for A.Y. 2007-2008 in the case of the very assessee. Therefore, it cannot be said that the learned Tribunal has committed any error in remanding the matter back to the file of the Assessing Officer, even with respect to the year under consideration. No substantial question of law arises and hence, the present appeal qua proposed question No.(A), as reproduced hereinabove, is hereby dismissed. Disallowance of deduction u/s 80IA in respect of profits derived from generation of electricity from wind mills - HELD THAT:- Appeal admitted to consider the following substantial question of law:- “(B) Whether on the facts and circumstances of the case as well as law, the ITAT was justified in deleting the addition made on account of disallowance of deduction u/s 80IA in respect of profits derived from generation of electricity from wind mills? Disallowance u/s 14A - addition made on account of disallowing interest expenditure and restricting the administrative expenses to Rs.900/- which is not in accordance with the method provided by Rule 8D - HELD THAT:- As the amount involved/tax effect would be Rs.1,49,710/-, on the smallness of amount, we are not inclined to entertain the present appeal with respect to proposed question No.(C). Under the circumstances, present appeal qua proposed question No.(C) is hereby dismissed. However, keeping the question of law, if any, open.
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