2012 (1) TMI 310

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..... l against judgement of the Tribunal dated 26.2.2010 raising following questions for our consideration : A Whether the Appellate Tribunal ought not to have appreciated that the assessee was not entitled to deduction u/s.80IB of the Act on BanasII Dairy Plant particularly when, the condition stipulated in the said section are not fulfilled? B Whether the Appellate Tribunal is right in law and on .....

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..... ior Advocate Mr. M.R.Bhatt for the appellant and learned advocate Mr. S.N.Divatia of the respondent. 4. This Court had earlier issued notice for final hearing. Both the learned advocates for the parties have taken this Court through the various documents and the orders passed by all the three adjudicating authorities. Learned counsel, when apparently questioned with regard to the legal issue in .....

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