2011 (1) TMI 1556

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..... h September 2009 on the following substantial questions of law : (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in taking the view that the appellant was entitled to deduction under Section 80HHC of the Act on the total income after excluding the deduction available under Section 80IB of the Act ? (b) Whether on the facts and in the c .....

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..... Sponsorship Expenses in view of Explanation to Section 37(1) of the Act ? 2. In so far as first three questions are concerned, learned counsel on both the sides state that the aforesaid questions of law have already been answered by this Court in the case of Associated Capsules (P.) Ltd. v. Dy. CIT [2011] 9 taxmann.com 63/197 Taxman 84/332 ITR 42 (Bom.) in favour of the assessee and agai .....

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