2011 (1) TMI 760

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..... . M/s Raj Overseas (2010 -TMI - 204320 - PUNJAB AND HARYANA HIGH COURT) - Accordingly, the appeal is dismissed. - I.T.A. No.807 of 2010 (O&M) - - - Dated:- 13-1-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Yogesh Putney, Sr.Standing counsel for the Revenue. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260 .....

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..... ly I.T.A. No.807 of 2010 filing inaccurate particulars of income in claiming deduction under Section 80IB on export incentives? ii) Whether the decision of the Ld. Income Tax Appellate Tribunal to delete the penalty u/s 271(1)(c) of the Act is justified in the light of the decision of the Hon'ble Supreme Court in Liberty India Vs. CIT (317) ITR 218), whereby the non-allowability of 8-0IB ded .....

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