2017 (4) TMI 1259

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..... COURT) - Held that:- As far as the above issue is concerned, it is covered by the earlier decisions of this Court against the Revenue. This Court is not inclined to frame any substantial question of law on this issue. Notice is confined to the second issue raised in the appeal concerning allowing of deduction under Section 10A of the Act.
S. Muralidhar And Chander Shekhar, JJ. For the Appella .....

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..... v. Additional Commissioner of Income Tax (2016) 381 ITR 227(Del). 4. As far as the above issue is concerned, it is covered by the earlier decisions of this Court against the Revenue. This Court is not inclined to frame any substantial question of law on this issue. 5. Notice is confined to the second issue raised in the appeal concerning allowing of deduction under Section 10A of the Act. 6. Mr .....

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