2013 (2) TMI 771

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..... ent year 2004-05, the following questions of law are raised for our consideration:- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal did not error in allowing assessee's claim of deduction u/s.10A by merely holding that the test for allowing decution u/s.10A on the claimed profit is to verify as to whether that profit is result of execution of work o .....

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..... the facts and in the circumstances of the case and in law, the Tribunal did not err in appreciating the fact that the alleged new unit of the assessee was formed by reconstruction of old unit and the alleged new unit had preserved the physical identify of the old unit? (e) Whether on the facts and in the circumstances of the case and in law, the Tribunal did not err in failing to appreciat .....

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