9911796707
TMI Blog2012 (12) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... law are raised by the revenue in this appeal:- A. Whether on the facts and in the circumstances of the case, the ITAT was justified in law in deleting the addition of ₹ 1,55,04,696/- in respect of excise duty on finished goods lying in closing stock ? B. Whether on the facts and in the circumstances of the case, the ITAT was justified in law in holding that share dilution incurred f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1862.96 lakhs considered for allocation without adjusting interest income of ₹ 140.27 lakhs for the purpose of allowing the claim of the assessee u/s.80I/80IA in respect of Nasik Units without appreciating that the facts of the present assessment year are different from the facts of earlier years ? E. Whether on the facts and in the circumstances of the case, the ITAT was justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Tribunal has allowed the claim of the assessee by following its decision in the case of the assessee for assessment year 1984-85 and the said decision has been accepted by the revenue. As no case is made out for taking a different view, we see no reason to 4. As regards questions B E are concerned, counsel for the revenue states that similar questions raised by the revenue in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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