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TMI Blog2014 (3) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... – the assessee is eligible for the deductions u/s 80IB of the Act - the appeals filed by the revenue are dismissed and the order passed by the Tribunal is affirmed - Decided against Revenue. - ITA No 16/2010 - - - Dated:- 10-3-2014 - CJ Mr. A. M. Sapre And A. K. Goswami,JJ. ORDER A. M. Sapre, C.J. Heard Mr. S Sarma, learned Standing Counsel, Income Tax, appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o on to reduce the expenses incurred under that particular head and the resultant profits and gains of the business of Industrial Undertaking would be eligible for deduction under Section 80 IB of the Income tax Act, 1961? 2. If the answer to question No.1 is in the negative, whether on the facts and in the circumstances of the case, the learned Tribunal was right in holding that the transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. Since the questions involved in the appeal and the one which were the subject matter of the ITA No.7/2010 are identical and therefore, this appeal must also meet the same fate as that of one of ITA No.7/2010. Accordingly and in the light of the foregoing, this appeal fails and is hereby dismissed on the reasoning and conclusion arrived at by the Division Bench in their order dated 29.5.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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