2013 (12) TMI 841

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..... ME COURT) to the facts of the present case, the ITAT has materially erred in holding that the export benefit adjustment amounting to Rs.1,79,05,996/- should be included while computing deduction under Section 80IA of the Income Tax Act. - Decided in favor of revenue.
M. R. Shah And R. P. Dholaria,JJ. For the Appellant : Mr. Manish Bhatt, Sr. Advocate For the Respondent : Mr. SN Soparkar, Sr .....

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..... he revenue has vehemently submitted that the aforesaid question has been answered by Hon'ble the Supreme Court in the case of Liberty India Vs. Commissioner of Income-tax reported in [2009] 317 ITR 218 (SC). 4. Shri S.N. Soparkar, learned Counsel appearing on behalf of the assessee is not in a position to dispute the above. No contrary decision has been pointed out. 5. Under the circumstances an .....

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