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2007 (9) TMI 666

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..... d 27.3.2007, passed by the Income Tax Appellate Tribunal, Chandigarh Branch (A), Chandigarh (for brevity, the Tribunal), in I.T.A. No. 542/Chandi/2006, in respect of assessment year 2003-04. It is claimed that the following substantial questions of law would arise for determination of this Court:- I. Whether, on the facts and circumstances of the case, the ITAT was justified in law in holding .....

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..... and applying erroneous criteria while deciding the issue of eligibility for claiming deduction under Section 80IB of the Income Tax Act, 1961? After hearing learned counsel for the assessee-appellant and perusing the record, we are of the considered view that no question of law, much less a substantive question of law warranting admission of the appeal would arise, inasmuch as, the matter is n .....

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