2019 (2) TMI 995

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing disposed of finally at this stage. It is agreed position between the parties that the aforesaid question stands concluded against the Respondent-Assessee and in favour of the Appellant-Revenue by the decision of the Supreme Court in Deputy Commissioner of Income Tax Vs. ACE Multi Axes Systems [2017 (12) TMI 372 - SUPREME COURT OF INDIA] - Decided in favour of the Revenue. - Income Tax App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tial year alone and not on year to year basis for grant of deduction under Section 80IB? 3. Appeal admitted on the above substantial question of law. At the request of the parties, the appeal itself is being disposed of finally at this stage. 4. It is agreed position between the parties that the aforesaid question stands concluded against the RespondentAssessee and in favour of the Appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X