2017 (9) TMI 1694

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..... ppeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has decided the appeal in favour of assessee. 2. This Court while admitting the matter on 04.05.2017 framed the following substantial questions of law:- "I. Whether the Tribunal was justified in allowing the deduction of Rs. 5,83,01,240/- under Section 10AA of the Act without at all considering the s .....

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..... activity which was carried out comes within the area of manufacturing and trading will go together; in 8. In that view of the matter, taking into consideration the circular issued by the Ministry of Commerce of Industry as referred above the view taken by the authorities is required to be confirmed. 9. Accordingly, the issue are answered in favour of the assessee against the department. 10. Th .....

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