2013 (3) TMI 845

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..... substantial questions of law: (a) Whether on the facts and circumstances of the case and in law, the Tribunal erred in denying the deduction claimed by the Appellant amounting to ₹ 72,28,116/ under section 80IA(4)(iii) of the Act in respect of income derived by it from the industrial park for assessment year 2003 04? (b) Whether it is open to the Tribunal to rely upon rule 18C of the .....

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